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If you do not meet the performance requirement

Find out how you can improve your annual performance percentage and meet the 85% benchmark.

Last updated 30 June 2023

Helping you meet the benchmark

Your lodgment program will not be adversely affected if you do not meet the 85% lodgment program performance benchmark in the 2022–23 lodgment program year.

However, we want to help you improve your performance and maintain your lodgment program. Therefore, we may contact you to discuss your circumstances. We will work pragmatically and flexibly with you to ensure that we provide you with the right support through our differentiated support strategies.

Dealing with unexpected events

Lodgment deferrals are available under the lodgment program to help if you or your clients are experiencing exceptional or unforeseen circumstances that affect your ability to lodge by the due date.

We will use the deferred due date to measure your on-time lodgment performance.

If the problems you are experiencing are affecting your whole practice, we can work with you on a supported lodgment program to tailor solutions and help you get back on track.

Improving my lodgment performance

We may apply support strategies where your annual income tax on-time lodgment performance result does not meet the 85% on-time lodgment benchmark. Support strategies are designed to encourage continuous improvement and help you to enhance your performance and better represent and influence your clients’ lodgment behaviour.

We will begin by discussing the individual circumstances that may be affecting your lodgment performance. We'll also take your individual performance and compliance history into account.

If a support strategy is applied, you should work towards improving your lodgment performance by the following year. If your performance does not improve, we will progressively apply increasingly stringent support strategies as outlined below.

Agents with continued poor lodgment performance, and a poor compliance history, may be at risk of being placed on a managed lodgment program.

Our support strategies are summarised below.

Table: Lodgment performance and our differentiated approach

Annual performance percentage levels


85% or above

No support strategy – you are meeting the benchmark and will receive a certificate to confirm.


No support strategy – you are close to achieving the benchmark and can take steps to improve your performance in the future.


You should take steps to improve your performance for next year. We may contact you to discuss ways we can help you to achieve the benchmark in the future.


We will continue to monitor your progress and may contact you by phone to discuss the circumstances affecting you and steps you can take to increase the number of your clients' tax returns that you can lodge on time.

40% or below

We will contact you by phone to discuss your low performance. You may be entered into a managed lodgment program, which includes a series of progressive lodgment milestones throughout the year. This aims to help you work towards improving your lodgment performance by the following year. We may also write directly to your clients seeking lodgment.