We calculate on-time lodgment performance separately for current year:
- income tax lodgments
- fringe benefits tax lodgments.
Your income tax on-time lodgment performance will not be added to your fringe benefits tax on-time lodgment performance.
We do not include prior year returns in the calculations.
We calculate your performance percentage based on the 2 figures as follows:
- First, we add together the number of your
- current year returns lodged by the due date or deferred due date
- current year return non-lodgment advices.
- We then divide that figure by the total number of clients attached to your registered agent number, who either
- were expected to lodge a return by that point in time
- have lodged before their lodgment due date.
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.
You can track your lodgment performance in Online services for agents. Data is updated weekly.
You can also find answers to lodgment program framework – frequently asked questions.