The lodgment program is a concession to registered agents. We can request lodgment of a document earlier than the lodgment program due date, including:
- when there is a history of late or non-lodgment of tax returns
- when there is a history of late or non-payment of liabilities
- as a means of prompting lodgment if there is reason to believe it would be late or not occur
- when a tax return is required for a specific purpose, such as from participants in identified tax schemes.
We may issue a notice requiring lodgment at any time. Letters or notices may also be issued when a document has not been lodged by the latest due date permitted for lodgment. These notices are rarely withdrawn and you should not ignore them as they may indicate that:
- the client is not covered by your program arrangements
- we are undertaking action to secure lodgment.