In considering the recommendations the LWP considered those that would help tax agents’ practices, and refined the number down to 14. The basis of deciding the most relevant issues were based on agreed Lodgment Program guiding principles, which will be made available soon on the ATO website. The 14 recommendations provided the basis of the preliminary report. The preliminary recommendations were further tested using another round of consultations with tax agents to gauge their reactions and opinions.
For a copy of the ATO advice and links to other documents, go here