Show download pdf controls
  • Section C: Category A and B reportable tax positions

    Did you have any Category A or B reportable tax positions (RTPs) for the 2016–17 income year?

    If you do not have any Category A and B RTPs that you must disclose on the schedule (for example, you have used the early disclosure form), select No from the drop-down box.

    If you have one or more RTPs that you are disclosing on the schedule, select Yes from the drop-down box and How many reportable tax positions (RTPs) are you reporting? will appear.

    How many Category A and B reportable tax positions (RTPs) are you reporting?

    Type the total number of RTPs you are reporting in How many Category A and B reportable tax positions (RTPs) are you reporting? The correct number of RTPs will appear based on the number you type. You can input up to 100 RTPs in the schedule.

    To make a complete disclosure, complete all of section C of the schedule for each RTP reported.

    When completing the schedule, Concise description and Basis for position will expand when you click on or move onto another field. You will then be able to view all the text within a field

    RTP number

    Each Category A and B RTP reported must have a unique number so it can be easily referenced.

    In RTP number, type the relevant income year for the RTP, followed by a dash and a number for the RTP with no spaces between the dash and numbers on either side.

    A number for the RTP should be a sequential number that identifies your RTPs in the order you report them to us. For example, you number the first RTP ‘2017–1’, and each subsequent RTP should be numbered sequentially, for example ‘2017–2’, ‘2017–3’, and so on.

    Have you discussed this position with the ATO?

    If you have discussed the RTP with the ATO, select Yes from the drop-down box in have you discussed this position with the ATO.

    If you had not, select No from the drop-down box.

    RTP category

    Provide the category of RTP you are reporting by selecting box A (for Category A) or B (for Category B) in RTP category. If the RTP you are reporting relates to more than one category, select box A.

    Concise description

    Type a concise description of each Category A or B RTP in Concise description. You must outline the relevant facts that explain the RTP, including the circumstances, arrangements or transactions relevant to the position. Your explanation must include sufficient detail so that a reasonable person can identify the facts that are important to the position.

    This schedule will allow you to type up to 3,000 characters (approximately 500 words) in this field. You can attach additional information.

    For examples of how to complete the concise description, see examples.

    Basis for position

    Outline the position taken in your 2016–17 income tax return, including relevant authorities and any industry or administrative practices.

    You do not need to disclose in the schedule:

    • that you are in receipt of any advice or opinion about the material RTP
    • the content of any advice or opinion.

    This schedule will allow you to type up to 3,000 characters (approximately 500 words) in this field. You can attach additional information.

    For examples of how to complete the basis for position, see examples.

    Last modified: 11 Feb 2019QC 50949