What can affect lodgment performance
Good planning, client engagement and lodging progressively are essential to lodging on time.
The following will help you understand what can affect your lodgment performance percentage and the simple things you can do to improve it.
Update your client list
All clients with an expected lodgment who are attached to your registered agent number will be included in the on-time lodgment performance calculation.
If your client list includes taxpayers you no longer represent and you haven't lodged their return by the due date, your lodgment performance will be affected.
Taking the time to remove previous clients from your client list will help ensure your lodgment performance percentage is accurate.
You can update your client list using:
Notify us if a return is not necessary
Clients attached to your registered agent number with an expected lodgment will be included in the on-time lodgment performance calculation.
If your client is not required to lodge an income tax return, notify us if lodgment is not required before the due date. This will help ensure your lodgment performance percentage is accurate.
You can notify us that an income tax return is not necessary, or further returns are not necessary, using Online services for agents or the Practitioner lodgment service.
To advise us that your client does not have to lodge an FBT return, submit an FBT non-lodgment advice form via Practice mail in Online services for agents.
It may take up to 28 days to process FBT non-lodgment advice forms. We recommend you submit the form as early as possible.
Track your lodgment progress
Check your lodgment progress for income tax returns through the Lodgment program status function in Online services for agents. It will help you keep track of where your practice is up to and what you have left to lodge.
The information for the current lodgment program year is updated weekly.
If you have fringe benefits tax (FBT) clients linked to your registered agent number, you can also track your FBT on-time lodgment progress between 1 April and 31 October.
The function also shows your lodgment performance history for the previous 2 financial years.
New or re-engaged clients
If you take on new clients (or re-engage previous clients) with overdue prior year tax returns, your on-time lodgment performance will only be affected if you lodge the current year’s return after the due date or deferred due date.
To give you time to bring their lodgments up to date without affecting your lodgment performance, you can request a new or re-engaged client lodgment deferral. This will provide you with:
- a lodgment deferral for their current year income tax return
- suspension of compliance action for their prior year returns.
To request this type of deferral, select New or re-engaged client as the deferral reason when using the lodgment deferral function in Online services for agents.
More information
Find answers to Lodgment program framework – frequently asked questions and information to help you manage your lodgment program.