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  • Reportable tax position schedule instructions 2013

    About these instructions



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    When we refer to ‘you’, or ‘taxpayer’, we are referring either to you as a business entity (the company) or to you as the public officer responsible for completing the schedule.

    These instructions are not a guide to income tax law. If this publication does not fully cover your circumstances, contact us or a registered tax adviser.

    End of attention

    These instructions help you complete Reportable tax position schedule 2013 (NAT 74066). You must complete it electronically and save a copy to your computer. When you have completed the schedule you must print it and send it to us – you cannot submit it online.

    Further information

    For information about reportable tax positions, refer to Guide to reportable tax positions 2013.

    End of further information

    What you must do

    If we have notified you in writing that you must lodge a reportable tax position schedule, you must:

    • answer ‘Yes’ at Item 23 of the Company tax return 2013 (NAT 0656)
    • complete the Reportable tax position schedule 2013 (NAT 74066) – the schedule.

    Do you need to disclose an RTP?

    You must disclose all of your material RTPs in the schedule unless any of the following apply:

    • You have either already
      • applied to us for a private ruling that covers the RTP
      • reported the position to be taken in your Company tax return 2013 on a Reportable tax position early disclosure form 2013 (NAT 74067)
    • The RTP is covered by an advance pricing arrangement (APA) or an application for an APA that has been accepted into the APA program.

    All disclosures of RTPs must be in writing.

    Further information

    For more information about other ways of disclosing RTPs, refer to the:

    End of further information
    Last modified: 28 May 2013QC 34749