Reportable tax position schedule

The reportable tax position schedule (the RTP schedule) is a schedule to the company income tax return that requires large businesses to disclose their most contestable and material tax positions.

We use schedule disclosures to:

  • better understand tax risk for taxpayers, industries and the large market
  • improve our dialogue with large businesses about their risk profile and corporate governance
  • help us focus our compliance activities
  • identify areas of uncertainty in the tax law that may need
    • law clarification or legislative improvements
    • further advice and guidance.

We review disclosures and work with taxpayers to provide an indication of how we will respond to each disclosure.

See also:

Last modified: 25 Feb 2016QC 48015