About the lodgment benchmark
You should 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.
You won't be adversely affected if you don't meet the 85% lodgment benchmark. We can provide you with support to help you improve your on-time lodgment performance.
Calculation
On-time lodgment performance is calculated 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 calculate your performance percentage based on these 2 figures, added together:
- the number of current year returns lodged on or before the due date
- current year return non-lodgment advices divided 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 online via Online services for agents. Data is updated every week.
More information is available at Lodgment program framework – frequently asked questions.