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  • Reportable tax position schedule: notifications and reminders

    We have completed the Notification and Reminders process so impacted taxpayers should now be aware of their obligation to lodge the Reportable tax position (RTP) schedule for the 2018 income year.

    The Notifications were sent throughout 2017 to notify selected public and multinational clients of their requirement to lodge the RTP schedule for the 2018 income year. We elected to give clients as much notice as possible to enable them to consider their positions throughout the income year.

    We are conscious the lead time between receiving a notification and lodging their RTP is significant and therefore supplemented the process by sending reminders to taxpayers lodging the RTP schedule with their 2018 income tax returns in July 2018.

    If you don't need to lodge a company tax return for the 2018 year (for example you were a subsidiary member of a consolidated group for the full year), you can disregard our reminder. This is because the RTP schedule is a schedule to your tax return, and is only required once the tax return is lodged.

    If you are a part of a listed or multinational business and are unsure of your requirement to lodge an RTP schedule for the 2018 income year, email us at reportabletaxposition@ato.gov.au

    In early 2019 we will send reminders to early balancing taxpayers, who are required to lodge the RTP schedule with their 2019 income tax return.

    Helpful hint: You do not need to print out, sign and scan the RTP schedule if you are lodging it through the business or tax agent portals – you can simply save the pdf and attach it to the portal message.

    See also:

    Last modified: 16 Oct 2018QC 57023