About the 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 lodgment over a 12-month period.
The lodgment program framework promotes a level playing field among registered tax agents by benchmarking lodgment performance.
The framework recognises agents who:
- have good practice management
- lodge electronically
- consistently lodge on time.
It applies to registered tax agents and the lodgment of income tax returns and fringe benefits tax returns.
What this means for you
To receive the lodgment program due dates, you must lodge income tax and fringe benefit tax returns electronically (unless there are exceptional circumstances).
You should also lodge 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.