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
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:
Last modified: 16 Apr 2018QC 55126
- 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.