Get the RTP schedule
You may be able to access and lodge the Reportable tax position schedule 2026 (RTP schedule) using the SBR-enabled software you use to complete and lodge your entity's tax return. You can use your software for both transactions to and from us.
If your software doesn't provide the RTP schedule for electronic lodgment, you can lodge:
- through Online services for business
- through Online services for agents.
Using the PDF schedule
The PDF downloaded version of this form is interactive. It will:
- automatically update to display additional fields when you enter RTP numbers, enabling you to provide disclosures
- provide field options for you to select from a drop-down menu
- expand certain fields, allowing you to complete descriptions or additional text.
Get the RTP schedule instructions
For help preparing the schedule, see:
- General administration for the RTP schedule – CIVs
- Guide to understanding reportable tax positions – CIVs
- Definitions in the RTP schedule – CIVs
- Section A: Taxpayer details – CIVs
- Section B: Category A and B reportable tax positions – CIVs
- Section C: Category C reportable tax positions – CIVs
- Section D: Declaration and signature – CIVs
- Examples: total business income.
You can also email ReportableTaxPosition@ato.gov.au.
The RTP schedule instructions 2026 are not available in PDF. However, you can create and save or print a PDF copy from this page by:
- selecting the Print or Download icon under the page heading
- selecting PDF whole topic.
Using the RTP instructions
Follow the instructions to complete the RTP schedule 2026. The schedule forms part of your entity's tax return.
When we say 'you', we mean you as the person responsible for completing the RTP schedule.
These instructions aren't a guide to income tax law. If you feel these instructions don't fully cover your circumstances, contact us or a recognised tax adviser.
Who needs to complete the schedule?
You need to complete the schedule if your entity is a CIV that:
- is lodging any of the following
- trust tax return as a managed investment trust (MIT) or a corporate collective investment vehicle (CCIV) sub-fund trust
- attribution managed investment trust (AMIT) tax return and schedule
- attribution CCIV sub-fund tax return and schedule
- has a total business income, including gross capital gains, of $250 million or more in the current year.
If your entity meets the criteria, you need to lodge the RTP schedule even if it has no disclosures. You may still need to lodge the schedule even if your entity doesn't meet the criteria. We will notify you directly if this is the case.
Entities that are CIVs use modified total business income (TBI), which consists of gross income including gross capital gains. For the 2025–26 income year, the threshold for requiring lodgment is $250 million. We provide examples in the instructions to help you calculate your entity's modified TBI.
Exceptions to lodgment
If you're uncertain if your entity is required to lodge the RTP schedule, you can email ReportableTaxPosition@ato.gov.au.
Positions you need to disclose
You only need to disclose Category A positions that exceed your entity's materiality amount.
All Category C positions must be disclosed in the RTP schedule.
Completing the schedule allows you to make informed decisions about positions your entity has taken or is considering taking.
What you must report on your entity's tax return
If you are required to lodge an RTP schedule, you must answer Yes to an item in the relevant tax return as follows:
- for the Attribution managed investment trust (AMIT) tax return 2026 at the item Are you required to lodge a reportable tax position schedule?
- for the Attribution corporate investment vehicle (CCIV) sub-fund return 2026 at the item Are you required to lodge a reportable tax position schedule?
- Note: the Trust tax return 2026 does not contain a question about whether you are required to lodge a reportable tax position. You must nonetheless lodge the RTP schedule if you meet the lodgement threshold.
Continue to General administration for the RTP schedule – CIVs.