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  • Guide to RTP Category C

    The information on this page should be used as guidance where you are disclosing current or prior year positions covered by Category C of the Reportable Tax Position (RTP) Schedule as part of a streamlined assurance review.

    RTP Category C covers a number of specific issues that are of concern. Generally the ATO would have alerted the public to these issues through a taxpayer alert, ruling, tax determination, practical compliance guidance or a law companion guide.

    RTP Category C asks you to disclose reportable arrangements based on a series of closed answer questions relating to specific tax issues.

    We have developed this guide and the RTP Category C form to make it easier for you to disclose Category C positions as part of your response to the ATO request for information.

    We will use the disclosures to:

    • help us focus the streamlined assurance review through expediently identifying tax risks relevant to you
    • improve our dialogue with you about your risk profile and corporate governance framework
    • gain justified trust on your tax positions
    • identify areas of uncertainty in the tax law that may need further advice and guidance by us.
    • enhance the risk-based choices we make to prioritise our work

    Download the form and complete it using the guidance and instructions in this guide.

    You can download this form in Portable Document Format (PDF) - download the Reportable tax position Category C form NAT 74997(PDF, 1.4MB)This link will download a file

    Last modified: 16 Apr 2018QC 55126