The ATO has issued a reminder to tax agents that only the current year return affects on-time performance measurement. Prior year returns are not included in the calculation.
This means that, if a tax agent has a new client with overdue prior year returns, the agent’s on-time lodgment performance will be affected only if the current year’s return is lodged after the due date or deferred due date.
The tax agent can request a lodgment deferral for the current year income tax return.
For more information go here.