Self-assessing RTP lodgment
The following examples will help you self-assess your fund's requirement to lodge a reportable tax position (RTP) schedule.
Example 1: RTP disclosures
Hummingbird Superannuation Fund has an aggregated total fund income of $270 million and has 3 Category C reportable tax positions to disclose.
The fund has met the total fund income criteria and will be required to lodge an RTP schedule.
The fund will answer Yes to item 19 label B of the Fund income tax return 2026 and complete and attach the RTP schedule to the Fund income tax return 2026.
The information provided in Section C of Hummingbird Superannuation Fund 's RTP schedule is as follows:
- Did you have any Category C Reportable tax positions for the 2025–26 income year? Yes
- How many Category C Reportable tax positions are you reporting? 3
This will automatically display the fields completed for each RTP disclosure.
End of example
Example 2: No disclosures
BlueBird Superannuation Fund has an aggregated total fund income of $270 million but has no reportable tax positions to disclose.
The fund has met the total fund income criteria and will be required to lodge an RTP schedule even though they do not have any disclosures.
The fund will answer Yes to item 19 label B of the Fund income tax return 2026 and complete and attach the RTP schedule to the Fund income tax return 2026.
The information provided on BlueBird Superannuation Fund's RTP schedule is as follows:
- Section B: Category A and B Reportable tax positions – No
- Section C: Category C Reportable tax positions – No
Disclosing RTPs on the schedule
The following examples will help you understand what positions you need to disclose.
Example 1: Category C RTP
BlueBird Superannuation Fund have claimed deductions for expenses incurred under arrangements with offshore related or unrelated parties.
They have used intangible assets held by an offshore party in connection with these arrangements. The arrangements don't appropriately recognise an amount as consideration for the use of the intangible assets.
This is an RTP covered by Question 6 of Category C.
The information provided on BlueBird Superannuation Fund's RTP schedule is as follows:
- RTP Category C – question 6
- RTP Category C – subcategory 1.
- Comments field – BlueBird Superannuation Fund has 2 arrangements which relate to subcategory 1. However, the same criteria are used for treating both arrangements.
Example 2: Category C RTP
The trustee for the Hummingbird Superannuation Fund decides to increase its existing monthly service fees (in accordance with its powers and within the terms of its engagement) of $500,000 to $600,000, payable by Hummingbird Superannuation Fund.
Trustee risk reserves are covered by Question 15 of Category C.
The information provided on Hummingbird Superannuation Fund's RTP schedule is as follows:
- RTP Category C – question 15
- RTP Category C – leave field blank as not applicable.
- Comments field: In the 2024–25 FY, the trustee for the Hummingbird Superannuation Fund increased its monthly service fees by $100,000. With consideration of fair and reasonable apportionment under paragraph 8-1(2)(c), Hummingbird Superannuation Fund concluded that the additional expenditure was not in relation to building a trustee reserve against the risk arising from the amendments to section 56 of the Superannuation Industry (Supervision) Act 1993 (SISA). The increase cost merely represented the increased cost of providing trustee services.
Return to: RTP schedule instructions 2026 – Super funds.