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How we calculate your lodgment performance

Find out how we calculate your lodgment performance for income tax and fringe benefits tax returns.

Last updated 30 June 2023

On-time lodgment performance is calculated separately for current year:

  • income tax lodgments
  • fringe benefits tax lodgments.

Your income tax on-time lodgment performance will not be added to your fringe benefits tax on-time lodgment performance.

We calculate your performance percentage based on:

  • the number of current year returns lodged on or before the due date, plus
  • current year return non-lodgment advices divided by the total number of clients attached to your registered agent number who either
    • were expected to lodge a return by that point in time
    • have lodged before their lodgment due date.

We use the document receipt date when calculating your lodgment performance. Therefore, your performance will not be affected if we hold your clients’ returns for review.

You can track your lodgment performance online via Online services for agents. Data is updated every week.

Your annual income tax on-time lodgment performance is displayed for a 2-week period at the end of each lodgment program year in Online services for agents.

More information is available at 85% on-time lodgment performance requirement.