Get the RTP schedule
You may be able to access and lodge the RTP schedule using the 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 post the schedule.
Download: Reportable tax position schedule 2025 (PDF 1.7MB)This link will download a file
The RTP schedule 2025 requires Adobe reader version 8 or higher. If you can't open the schedule, see Adobe help and supportExternal Link.
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 2025 or you can email ReportableTaxPosition@ato.gov.au.
The RTP schedule instructions 2025 aren't available in print.
You can create and save or print a PDF copy 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 2025. 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 2025.
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 2025 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 provide examples in the instructions 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
You don't need to lodge the schedule if your entity:
- doesn't need 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 an agreement to provide:
- full and true disclosure
- ongoing dialogue of all material tax matters, including positions that fall within any RTP category.
If you're 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 2025.
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