• Service: Tax, Corporate Tax
  • Type: Regulatory update
  • Date: 11/04/2014

Tax Insights

KPMG's analysis of tax issues and developments.

Are you on-time and electronic? 

by Tony O’Reilly, Corporate Tax Specialist

From 1 July 2013, Tax Agents have been required to lodge 85 percent or more of their clients' current year tax returns by the Australian Taxation Office (ATO) Lodgement Program due date, or by the deferred due date if a deferral is granted. In addition, the ATO has required 100 percent of tax returns to be lodged electronically, subject to some exceptions.

As we approach the last few months of the 2013 tax return season, KPMG is working closely with the ATO and its clients to achieve these new performance criteria, including:


  • ensuring our client lists are accurate and up to date
  • improving processes around the preparation, review and electronic lodgement of tax returns
  • discussing the challenges of meeting these new on-time and electronic lodgement performance requirements
  • messaging the importance of meeting these requirements to our client service teams and our clients
  • understanding the ATO’s approach to a transition from an Electronic Lodgement Service to Standard Business Reporting for the electronic lodgement of tax returns


If Tax Agents do not meet these new performance requirements or otherwise do not demonstrate diligence in improving their lodgement performance, the ATO will look to remove the Tax Agent concessions currently afforded by the ATO Lodgement Program.


Are you doing your best to be on-time and electronic with your tax lodgement obligations?


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