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  • Instructions

    This section provides an explanation of the fields in the linked form and must be read in conjunction with the instructions for answering individual Category C questions.

    Did you have any Category C reportable tax positions (RTPs) for the period of review?

    • if you do not have any Category C RTPs that you must disclose on the form select No
    • if you have one or more Category C RTPs that you are disclosing on the form, select Yes.

    How many Category C reportable tax positions (RTPs) are you reporting?

    • disclose the total number of Category C RTPs you are reporting
    • you will need to follow the instructions for answering individual Category C questions to ensure you make a complete disclosure.

    RTP Category C number

    Give a number to your Category C position. If you have five positions the positions should be numbered one to five.

    Have you discussed this position with the ATO?

    • if you have discussed the RTP with the ATO, select Yes
    • if you had not, select No from the drop-down box.

    RTP Category C questions

    Enter the number of Category C RTPs that you are disclosing in this field.

    RTP Category C subcategory

    Where a question requires you to enter a subcategory, enter the relevant subcategory in this field.

    Definitions and frequently asked questions

    Definitions

    Related party

    Related party has the meaning given by section 228 of the Corporations Act 2001.

    If you are a proprietary company, apply the meaning given by section 228 as if you were a public company.

    Substantially common ownership

    The ownership of two or more entities is substantially common where at least 50% of the securities in each entity are held by the same ultimate owners.

    Frequently asked questions

    Do I have to disclose positions the ATO knows about?

    You are required to disclose all Category C positions, even if you think we already know about the position. The only exclusions are where:

    • you have already applied to us for a private ruling that covers the position
    • the RTP is covered by an APA or an application for an APA that has been accepted into our APA program.
    Last modified: 16 Apr 2018QC 55126