Attaching additional information
To provide additional information to the RTP schedule you can:
- Provide the additional information separately (by mail or online) if you have lodged the RTP schedule electronically as part of your income tax return via SBR-enabled software. If you are providing additional information online use the instructions for lodging the RTP schedule online but write '20YY–YY RTP schedule attachments' in the message details.
- Include additional information by attaching it to the schedule if you are lodging by mail or online.
If you include additional information, you must:
- include identifying information on each attached page – your ABN
- write the number of attached pages at Total number of pages in the declaration statement in section B on the schedule
- The current limits for submitting attachments online are:
- six attachments per message
- a maximum file size of 3.7MB.
- acceptable files types are .doc, .pdf, .rtf, .xls, .xml, .tif, .jpg, .zip, .bmp, .mpp, .ppt, .png, .gif, .docx, .dotx, .xlsx, .xltx, .pptx, .potx and .ppsx.
If you attach files that are larger than 6MB in Online services for business or Online services for agents, or file types other than those listed above, your file will be rejected.
Changing your schedule
If you want to change any of the information reported on the schedule after you have lodged it, you will need to lodge another Reportable tax position schedule 2019 (PDF, 1.72MB, NAT 70466).This link will download a file
If the change relates to a Category A or B RTP, you should provide the changes in section C of the RTP schedule. In Concise description, you should refer to the RTP number used on the earlier RTP schedule (for example, 2019-x number) and detail the changes.
Reasonable care
Take the time to complete the schedule correctly and with reasonable care. This means you must take the same care that would be expected of a reasonable person in your position.
Penalties may apply for false or misleading statements.
See also:
- MT 2008/1 Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard.
Guide to reportable tax positions
We have prepared guidance on RTP related issues.
General issues:
- Category A: Tax uncertainty in your income tax return
- Category B: Tax uncertainty in financial statements
- Treating similar circumstances, arrangements or transactions as a single position
- Category A and B positions relating to losses
- Compliance – administrative and failure to lodge penalties
Transfer pricing issues: