Companies are required to complete a reportable tax position schedule if their total business income is AUD 250 million or more, or AUD 25 million or more while part of an economic group with AUD 250 million or more in total income. This applies even in the absence of disclosures. Additionally, the ATO may still require lodgment, even if these conditions are not fully met.
The Australian Taxation Office (ATO) released the reportable tax position schedule and instructions for 2025 on 7 February 2025.
The following guidance has been provided for completing the reportable tax position schedule:
How to get the Reportable tax position schedule 2025
How to get a copy of the Reportable tax position schedule (RTP), instructions and other lodgment options.
What’s new for the RTP schedule 2025?
Find out what’s new in the RTP schedule for 2025.
Instructions to complete the RTP schedule 2025
Find out how to complete each section in the RTP schedule and how to lodge.
General administration for the RTP schedule
How to lodge, attach additional information and make changes to your RTP schedule.
Guide to understanding reportable tax positions
Read our guides on RTP-related issues.
Definitions in the RTP schedule
A list of legislative references and their definitions.
Examples: RTP group income, economic group and disclosures
Use our examples to self-assess, determine economic group and group income and work out what RTPs to disclose.
