The Reportable tax position (RTP) schedule is an obligation that is currently completed by Australia’s largest public and private companies. From Tax Time 2026, large superannuation funds and collective investment vehicles (CIVs) will also be required to complete the RTP schedule.
The Australian Taxation Office (ATO) announced, on 18 November 2025, that large superannuation funds and collective investment vehicles (CIVs) will be required to file the reportable tax position (RTP) schedule, starting 1 January 2026.
The ATO will release guidance and instructions to help these taxpayers complete the schedule before their returns are due.
Upcoming inclusion of super funds and CIVs in RTP schedule
Super funds and CIVs will join public and private companies in needing to complete a Reportable tax position schedule.
The Reportable tax position (RTP) schedule is an obligation that is currently completed by Australia’s largest public and private companies. From Tax Time 2026, large superannuation funds and collective investment vehicles (CIVs) will also be required to complete the RTP schedule.
The inclusion brings the reporting obligations of these entities into line with other large taxpayers that have a significant impact on the Australian economy. It will complement ATO’s current engagement and assurance approaches, streamline their information gathering process and enable them to better tailor their engagements.
Increasing the scope and regularity of self-disclosure obligations on taxpayers with complex arrangements will assist ATO to:
- Better focus on what’s needed to maintain high levels of assurance
- Continue to detect and treat areas of low assurance.
The instructions to the RTP schedule will outline the specific questions these large taxpayers are required to answer and include public advice and guidance specific to their industry.
