30 Oct 1414 Prior year returns do not affect lodgment performance
The ATO has reminded tax practitioners that if they have clients with one or more years of overdue returns to lodge, only the current year return affects their on-time performance measurement.
Prior year returns are not included in the calculation.
If a practitioner takes on new clients with overdue prior year returns, their on-time lodgment performance will only be affected if they lodge the current year’s return after the due date or deferred date. Further, they can request a lodgment deferral for the current year return, to give them time to prepare and lodge the overdue returns.