B – Are you required to lodge a reportable tax position schedule?
You need to complete the RTP schedule if your entity:
- Is lodging a company tax return for the entire year (12 months or more)
- Has total business income of either
- $250 million or more in the current year
- $25 million or more in the current year and is part of an economic group with total business income of $250 million or more in the current year.
If you're required to lodge a Reportable tax position schedule in 2026, write X in the Yes box item 25 – label B.
Continue to: Overseas transactions, interests, thin capitalisation or debt deduction creation – items 26 to 30
Return to: Instructions to complete the Company tax return 2026