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.
The reportable tax position schedule (RTP) is a schedule to the company income tax return.