New questions in the RTP schedule
The following are new Category C questions in the RTP schedule 2025:
- Question 46: application of certain aspects of the 'liable entity' and 'hybrid payer' definitions to your arrangements (Taxation Determination TD 2024/4).
- Question 47: restructure(s) in response to the debt deduction creation rules (DDCR) in Subdivision 820-EAA of the ITAA 1997.
Changes in the RTP schedule
The following changes have been made in the RTP schedule 2025:
- Question 17, minor changes.
- Question 22, changes made to the comments field to align with local file short form lodgment.
- Question 23, changes made to the comments field.
- Question 44, adjustment to subcategories, minor edits and changes to the comments field to align with local file short form lodgement.
- Question 45, adjustment to subcategories, minor edits and changes to the comments field to align with local file short form lodgement, see Practical Compliance Guideline PCG 2024/1 Intangibles migration arrangements.
Questions removed from the RTP schedule
The following Category C question has been removed:
- Question 10, due to legislative changes, see Taxpayer Alert TA 2016/9 Thin capitalisation - Incorrect calculation of the value of 'debt capital' treated wholly or partly as equity for accounting purposes.
Continue to: Instructions to complete the RTP schedule 2025
Return to: How to get the Reportable tax position schedule 2025