From 1 July 2026, Reportable tax position (RTP) schedule obligations will apply to large APRA-regulated super funds and large collective investment vehicles (CIVs) that:
- have total fund or business income exceeding $250 million
- meet the lodgment criteria set out in the relevant RTP schedule instructions.
We’ve developed a Fund RTP schedule and CIV RTP schedule to reflect the unique operating requirements in each industry. The inclusion of super funds and CIVs aims to promote a level playing field by ensuring they have the same reporting obligations as Australia’s largest companies. This continues our focus on maintaining high levels of assurance and streamlines our engagement with taxpayers.
If you’re a large APRA-regulated super fund or CIV, now is the time to:
- review the relevant RTP schedule instructions and determine If you have a requirement to lodge
- ensure you have processes in place to identify, assess and disclose your tax position from 1 July 2026.
Your RTP schedule will be due with your tax return lodgment.
Companies required to lodge an RTP schedule will continue to do so with no change to their existing obligations.
For more information, see our updated web content on RTP schedule and instructions 2026.
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