Reportable tax position early disclosure form 2012 instructions

About these instructions

These instructions provide information to help you complete the Reportable tax position early disclosure form 2012 (NAT 74067).

The instructions only relate to completing this form.

For more information, including definitions used to identify reportable tax positions (RTPs) and examples, refer to Reportable tax position schedule.

When we refer to 'you', or 'taxpayer' in these instructions, we are referring either to you as a business entity, or to you as the public officer. These instructions are not a guide to income tax law. Ask for help from the Australian Taxation Office (ATO) or a recognised tax adviser if you feel that this publication does not fully cover your circumstances.