03 Dec 12 85% on-time lodgment requirement
The ATO advises that from 1 July 2013, agents will be required to lodge 85% or more of their clients' current year returns by the lodgment program due date, or by the deferred due date if a deferral is granted.
Additionally, concessional lodgment dates available under the lodgment program will only apply to returns agents lodge electronically. If they lodge a paper return after the statutory due date, late lodgment penalties may be applied.
If an agent's yearly averaged performance percentage does not meet the 85% benchmark, the ATO says it will contact them to understand their individual circumstances and discuss options to improve their performance percentage. This may result in the ATO "guiding" their lodgment program due dates for the following year or, in serious cases, losing access to the lodgment program.
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