About the lodgment program framework
The lodgment program framework fosters a level playing field among registered tax agents by benchmarking lodgment performance.
It applies to the lodgment of income tax returns and fringe benefits tax returns.
The framework recognises agents who:
- have good practice management
- lodge electronically
- consistently lodge on time.
It also helps us identify agents who need support to improve their lodgment performance.
What this means for you
To receive the lodgment program due dates, you must lodge returns electronically.
You should also aim to lodge 85% or more of your clients’ current year returns on time.
‘On time’ means returns are received by the lodgment program due date or, when a deferral is granted, the deferred due date.
If you fall significantly below the benchmark, we may contact you to understand your circumstances. We will discuss with you how to improve your lodgment performance.
Our aim is to ensure a level playing field among tax agents and support agents who need help.