Ensuring a level playing field
Meeting the 85% on-time lodgment performance benchmark is not a requirement to access due dates under the lodgment program.
However, if you fall significantly below the benchmark, we may contact you to understand your circumstances and discuss how to improve your lodgment performance.
Our aim is to ensure a level playing field among tax agents and to support agents who need help.
Improving performance
Our support strategies are designed to encourage continuous improvement and help you to enhance your performance and better represent and influence your clients’ behaviour.
We will begin by discussing the individual circumstances that may be affecting your lodgment performance. We'll also take your individual performance and compliance history into account.
If a support strategy is applied, you should work towards improving your lodgment performance by the following year. If your performance does not improve, our approach will become increasingly stringent.
Agents with continued poor lodgment performance, and a poor compliance history, may be placed on a managed lodgment program.
Our differentiated approach is summarised in the following table.
|
Annual performance percentage levels |
Approach |
|---|---|
|
85% or above |
No support strategy – you are meeting the benchmark and will receive a certificate to confirm. |
|
75–84% |
No support strategy – you are close to achieving the benchmark and can take steps to improve your performance in the future. |
|
65–74% |
You should take steps to improve your performance for next year. We may contact you to discuss ways we can help you to achieve the benchmark in the future. |
|
41–64% |
We will continue to monitor your progress and may contact you by phone to discuss the circumstances affecting you, and steps you can take to increase the number of your clients' tax returns that you lodge on time. |
|
40% or below |
We will contact you by phone to discuss your low performance. You may be entered into a managed lodgment program, which includes a series of progressive lodgment milestones throughout the year. This aims to help you work towards improving your lodgment performance by the following year. We may also write directly to your clients seeking lodgment. |
Find out the simple things you can do to improve your lodgment performance.
Dealing with unexpected events
We understand that you or your clients may experience exceptional or unforeseen circumstances that affect your ability to lodge by the due date.
In those circumstances, we recommend you request help with your lodgment program as early as possible.