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 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 either
- Online services for business
- Online services for agents.
To lodge using one of these online services:
- 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 income year) to confirm the income 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 load
- 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.
Post your documents
Alternatively, once you complete the schedule you can print and post it 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 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
- post
- SBR-enabled software as part of your tax return.
You must include your entity's ABN on each page you attach.
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. There is a limit of 6 attachments 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.
Systems will reject any files that are too large or in unacceptable formats.
Changing your entity's RTP schedule
If you want to change any of the information you report on the schedule after you lodge it, you will need to lodge another Reportable tax position schedule 2025.
You must provide changes to a Category A or B RTP 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, 2025-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