How to lodge the schedule
You may be able to lodge the schedule as part of the tax return using the same SBR-enabled software you use to complete and lodge your entity's tax return.
If your software doesn't provide the RTP schedule for electronic lodgment you can lodge through:
Online services
The best way to lodge is online as a mail message using Online services for business or Online services for agents:
- under Communication, select Secure Mail, select New
- Topic: Income tax
- Subject: RTP schedule lodgment
- write 20YY–YY RTP schedule in the message details (with the relevant financial year) to confirm the year the schedule relates to
- attach the schedule (maximum size is 6 MB) and any attachments (maximum 6 files)
- check your message before sending to ensure the schedule and any attachments are attached
- send your mail message.
You will receive a confirmation and receipt number from us. Note the receipt number in case there are any issues. The message should remain in your sent items folder.
Mail your documents
Alternatively, you can print and post your completed schedule with any attachments to:
Australian Taxation Office
PO Box 9845
LOCALITY STATE POSTCODE
Don't use correction fluid or tape to make corrections to your completed schedule. If you make a mistake, make corrections electronically and print a new copy.
Attach additional information
You can provide additional information when you lodge the schedule through:
- Online services for business
- Online services for agents
- SBR-enabled software as part of your tax return.
You must include your entity's ABN on each attached page.
If you use Online services for business or Online services for agents to provide additional information, use the instructions for lodging the schedule online.
Write 20YY–YY RTP schedule attachments in the message details. Attachments are limited to 6 per message, with a maximum file size of 6 MB.
Acceptable file types are:
- .doc, .docx, .dotx,.rtf
- .xls, .xlsx, .xltx
- .tif, .jpg, .bmp, .png, .gif
- .zip
- .mpp
- .ppt, .pptx, .potx, .ppsx.
Any files that are too large or in unacceptable formats will be rejected.
Changing your entity's RTP 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 2024.
Changes to a Category A or B RTP must be provided in Section C of the new schedule you lodge. In the Concise description field, enter the RTP number used on the earlier schedule (for example, 2024-number) and detail the changes.
Reasonable care
You must complete the schedule correctly and with reasonable care. This means taking the same care that could be expected of a reasonable person in your position.
Penalties may apply for false or misleading statements.
For more information, see Miscellaneous Taxation Ruling MT 2008/1 Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard.
Continue to: Guide to understanding reportable tax positions