• How we calculate your lodgment performance

    On-time lodgment performance is calculated separately for income tax and fringe benefits tax. Your income tax on-time lodgment performance will not be added to your fringe benefits tax on-time lodgment performance. The calculations are separate and are done at different times of the year.

    Each is calculated annually using current year:

    • income tax lodgments
    • fringe benefits tax lodgments.

    We calculate your performance percentage based on the number of current year returns you lodge by the due date, divided by the total number of your clients as reported in the Tax Agent Portal.

    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.

    Income tax

    Add all current year tax returns that you lodge by the due date:

    • current year tax returns lodged by the document due date
    • current year tax returns lodged by the deferred due date
    • return not necessary advices
    • further return not necessary advices.

    Divide this figure by the total number of your clients as reported in the Tax Agent Portal.

    Shows how on-time lodgment performance for income tax is calculated. The result adds number of current year returns lodged by the due date or deferred due date, to the number of return not necessary or further returns not necessary advices submitted, and divides this figure by the number of agent clients as shown on the Tax Agent Portal.

    Fringe benefits tax

    Add all current year fringe benefits tax returns that you lodge by the due date:

    • current year fringe benefits tax returns lodged on time
    • current year fringe benefits tax returns lodged by the deferred due date
    • notice of non-lodgment advices
    • registration cancellation advices.

    Divide this figure by the total number of fringe benefits tax clients attached to your registered agent number.

    Shows how on-time lodgment performance for FBT is calculated. The result adds number of current year FBT returns lodged by the due date or deferred due date, to the number of notices of non lodgment advices submitted plus registration cancellation advices submitted, and divides this figure by the number of clients attached to the registered agent number.

    Last modified: 01 Jul 2016QC 34617