IF YOU DO NOT Meet THE Performance Benchmark
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/tax-and-super-professionals/for-tax-professionals/prepare-and-lodge/lodgment-program-framework/if-you-do-not-meet-the-performance-benchmark
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.