Practice, agents and regulation

Lodgment program (lodgement program)

The lodgment program is the ATO arrangement that gives registered tax agents extended due dates for their clients' returns, in return for the agent lodging on time against the framework's conditions. Clients are placed in categories, and the program sets the date each category is due, which can be later than the date that applies to a taxpayer who lodges without an agent. An agent needs to manage the program through the year, because a client who is late, or who was not on the agent's list in time, may lose the extended date. The ATO publishes the framework and each year's due dates by month. A practice tracks client status against the dates.

General information, not tax advice. The rules change, so check the source page above for the current position. Fedix is developed by Tax7 R&D Pty Ltd.