ATO Lodgment Checklist

Keeping you on top of SMSF

Intello is here to ensure you’re completing client lodgments in line with the ATO’s performance requirements. 

Built around the ATO’s lodgment program framework and best practice, our calendar of tips will help you meet deadlines and metrics for healthy practice management.

If you need help at any time managing your client obligations, contact us.

To Do:

To Do Now:

For February

To Get Ahead:

For March & April

What Should Be Completed for the ATO By Now...

Keeping on Top of Client Obligations - Tips

You are required by the ATO to lodge 85% or more of your clients’ current year returns by the lodgment program due date.

It’s important to note: any client with lodgment requirements that is connected to your registered Agent Number will be used in the calculation of your lodgement performance.

So it’s important to keep your client list up to date so you’re not penalised for old clients.

Check out these links to see who is currently attached to your registered Agent Number. You can download the list to Excel to edit your client list. 

Online Services for Agents:

https://www.ato.gov.au/Tax-professionals/Digital-services/In-detail/Online-services-for-agents-user-guide/

Practitioner Lodgment Service: 

https://www.ato.gov.au/Tax-professionals/Digital-services/In-detail/Practitioner-lodgment-service-user-guide/

If you accept a new client for income tax purposes after 31 October, you should check the lodgment due date for the client on your client list.

This is because the ATO calculates your on-time lodgment performance for the current year’s Lodgment program, measuring the prior income year tax returns.

If the new client was previously a self-preparer, they will not be covered by your lodgment program and may need to have lodged by an earlier due date.

You can check if your client has outstanding prior year tax returns using the ATO’s online services or your practice software.

So that the ATO doesn’t measure your lodgment performance unfairly, it’s important to notify the ATO if a client isn’t required to complete returns now and in the future. 

You must notify them before the expected lodgment date.

A non-lodgment advice, Return Not Necessary (RNN) or Further Return Not Necessary (FRNN) advice can be lodged through the ATO’s Online Services for Agents or the Practitioner Lodgment service.

Notes:

  1. An RNN is limited to the current financial year. The client will be expected to lodge in future years. 
  2. An FRNN is appropriate when the client will not be required to lodge for the current year and in the future. 

You can request a lodgment deferral and suspension of compliance action on prior year and current year returns due Oct 31.

This will give you time to prepare and lodge the overdue tax returns for any new or re-engaged clients without detracting from your performance metrics.