New questions in the RTP schedule
The following are new Category C questions in the RTP schedule 2026:
- Question 48: relates to targeted compliance approaches in Schedule 3 of Practical Compliance Guideline PCG 2025/2 Restructures and the thin capitalisation and debt deduction creation rules – ATO compliance approach
- Question 49: relates to Practical Compliance Guideline PCG 2025/3 Capital raised for the purpose of funding franked distributions – ATO compliance approach
- Question 50: relates to Division 7A of the Income Tax Assessment Act 1936 (Division 7A) as described in
- Taxpayer Alert TA 2024/2 Arrangements to circumvent Division 7A of the Income Tax Assessment Act 1936 through the guaranteeing by private companies of third-party loans, and
- Tax Determination TD 2025/6 Income tax: does section 109U of the Income Tax Assessment Act 1936 only apply to arrangements where a private company gives a guarantee to another private company?
Changes in the RTP schedule
The following changes have been made in the RTP schedule 2026:
- Removal of exemption for taxpayers involved in the Annual Compliance Arrangement program as this program has now ended
- Question 14, additional information added including minor changes and changes to Comments field
- Question 22, updated 2025 reference to align with local file short form lodgment with 2026 return
- Question 23, minor changes
- Question 24, changes to criteria, and additional comments requested for high risk arrangements
- Question 33, additional information added including new criteria, minor changes and changes to the Comments field
- Question 34, additional information added including new criteria and minor changes
- Question 41, changes to criteria and other minor changes
- Question 44, updated 2025 reference to align with local file short form to 2026 lodgment, additional item added to include in Comments field
- Question 45, updated 2025 reference to align with local file short form to 2026 lodgment, additional item added to include in Comments field
- Question 47, minor changes, updated reference to 2025 to align with local file short form to 2026 lodgment. Updated reference from draft PCG to published PCG 2025/2.
Continue to: Instructions to complete the RTP schedule 2026
Return to: How to get the Reportable tax position schedule 2026