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  • 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 lodged by the due date, divided by the total number of 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
    • current year return not necessary advices
    • current year further return not necessary advices.

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

    Showing that you will need to have lodged 85% of income tax current year lodgments on-time, including (returns plus returns not necessary advice plus further return not necessary advice) divided by your client list.

    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
    • 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.

    Showing that you will need to have lodged 85% of fringe benefits tax current year lodgments on-time, including (returns plus notice of non-lodgment advice plus registration cancellation advice) divided by your client list.

    Last modified: 02 Jul 2018QC 34617