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  • Reportable tax position schedule

    The reportable tax position (RTP) schedule is a schedule to the company income tax return. It requires large businesses to disclose their most contestable and material tax positions.

    You are required to complete the RTP schedule if we have notified you in writing (including email) that you have to complete it.

    For details about reportable tax positions, including definitions and how to complete the RTP schedule, see Reportable tax position schedule instructions 2019.

    We use RTP schedule disclosures to:

    • tailor our engagement and work with you on complex high risk arrangements
    • identify areas where we need to provide further clarification / certainty on the correct treatment of transactions and complex high risk tax arrangements
    • better understand tax risk for taxpayers, industries and the large market
    • improve dialogue with you about your risk profile and corporate governance
    • allow you to make informed decisions about positions you have taken or are considering taking that are considered to be high risk arrangements.

    If you have a substituted accounting period that ends before 30 June 2018, you must use the reportable tax position schedule stationery of the previous income tax year.

    Next steps:

    Last modified: 21 May 2019QC 48014