Get the RTP schedule
You may be able to access and lodge the RTP schedule using the same SBR-enabled software you use to complete and lodge your entity's tax return. You can use your software for both transactions to and from us.
If your software doesn't provide the RTP schedule for electronic lodgment you can lodge:
- through Online services for business
- through Online services for agents
- by paper in portable document format (PDF) and mail the schedule.
To get the Reportable tax position schedule 2024This link opens in a new window go to our Publications Ordering Service (POS) at iorder.com.au.
Note: The RTP schedule 2024 requires Adobe reader version 8 or higher. If you can't open the schedule, see Adobe help and support.
Using the PDF schedule
The PDF downloaded version of this form is interactive, and will:
- automatically update to display additional fields when you enter RTP numbers enabling you to provide disclosures
- provide field options for you to select from a drop-down menu
- expand certain fields allowing you to complete descriptions or additional text.
Get the RTP schedule instructions
For help preparing the schedule see, Instructions to complete the RTP schedule 2024 or you can email ReportableTaxPosition@ato.gov.au.
The RTP schedule instructions 2024 are not available in print.
You can create and save a PDF copy (1,093 KB) from this webpage – select the Print or Download icon under the page heading then select PDF whole topic.
Using the RTP instructions
Follow the instructions to complete the RTP schedule 2024. The RTP schedule forms part of your entity's tax return.
When we say 'you', we mean you as the person responsible for completing the RTP schedule 2024.
These instructions aren't a guide to income tax law. If you feel these instructions don't fully cover your circumstances, contact us or a recognised tax adviser.
Who needs to complete the schedule?
You need to complete the schedule if your entity:
- is lodging a company tax return for the entire year (12 months or more)
- has total business income of either
- $250 million or more in the current year
- $25 million or more in the current year and is part of an economic group with total business income of $250 million or more in the current year.
If your entity meets the criteria, you need to lodge the RTP schedule 2024 even if it has no disclosures. You may still need to lodge the RTP schedule even if your entity doesn't meet the criteria. We will notify you directly if this is the case.
We have provided examples to help you:
- calculate your entity's group income
- work out who is in your entity's economic group
- assess if you need to lodge an RTP schedule if your entity is lodging a stub return.
For large private companies see RTP schedule expansion to large private companies.
Exceptions to lodgment requirement
You are not required to lodge the schedule if your entity:
- is not required to lodge a company tax return for the income year (the RTP schedule is a schedule to the company tax return)
- has an income tax annual compliance arrangement (ACA) with us for the relevant income year and has agreed to provide
- full and true disclosure
- ongoing dialogue of all material tax matters, including positions that fall within any RTP category.
If you are uncertain if your entity is required to lodge the RTP schedule you can email ReportableTaxPosition@ato.gov.au.
Positions you need to disclose
You only need to disclose Category A positions that exceed your entity's materiality amount.
All Category C positions must be disclosed in the RTP schedule.
If your entity is the head of a tax consolidated group, you need to disclose positions that meet the requirements to be an RTP under categories A, B and C for the head entity or any of its subsidiary group members.
Completing the schedule allows you to make informed decisions about positions your entity has taken or is considering taking.
What you must report on your entity's tax return
If you are required to lodge an RTP schedule, you must answer Yes to item 25 of the Company tax return 2024.
Continue to: What's new for the RTP schedule 2024?