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  • Lodgment program framework

    Registered tax agents and BAS agents (registered agents) play an important role in helping taxpayers meet their tax and superannuation lodgment obligations. To help you manage this workload, we provide a lodgment program that accommodates progressive document lodgment over a 12-month period.

    The lodgment program framework promotes a level playing field among registered agents by benchmarking lodgment performance.

    The framework recognises agents who:

    • have good practice management
    • lodge electronically
    • are consistently on time.

    How to meet the performance requirement

    To help you meet the performance requirements, we recommend that you:

    • contact us as early as possible to discuss your circumstances, if you are experiencing difficulty in meeting lodgment due dates
    • keep your client list up to date, as all clients with a lodgment obligation who are linked to your registered agent number are included in the lodgment performance calculation
    • notify us early if your client does not have a requirement to lodge a return in any given year, as the performance calculation is based on clients with an expected lodgment.

    If you experience short-term difficulties, we can help you meet the requirements and achieve the lodgment performance benchmark.

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    Last modified: 01 Jul 2021QC 34613