1. What is the reportable tax position schedule?
什么是应报告税务立场附表？
In plain terms: the RTP schedule is the ATO asking a large company one question — “which of the numbers in your tax return are you not fully confident about, and are you doing any of the things on our watch-list?” — and requiring the answer in writing, signed, at the same time the return is lodged.
通俗地说：RTP 附表就是税务局向大型公司提出的一个问题——”你申报表里的哪些数字你自己也没十足把握？你有没有在做我们清单上关注的那些安排？”——并要求你在递交申报表的同时，书面、签字回答。
Formally, it is a schedule to the Company tax return that gathers information on uncertain tax positions from the largest companies, and on arrangements that pose a risk to the corporate tax base. Disclosures fall into three categories.
从形式上讲，它是《公司所得税申报表》的一张附表，用于收集最大型公司的不确定税务立场，以及对企业所得税税基构成风险的各类安排。披露内容分为三类。
Table 1 / 表1 — The three RTP categories / RTP 的三个类别
What the RTP schedule is not
它不是什么
Not an admission that you are wrong. A Category A position can be reasonably arguable and still be disclosable.
不等于承认你错了。一个立场即便”合理可辩护”，仍可能属于 A 类须披露范围。
Not a voluntary disclosure. It does not correct an error or reduce shortfall penalties by itself.
不等于自愿披露。它本身不修正错误，也不因此减免少缴税款的罚款。
Not optional because you have nothing to report. A nil schedule is still a lodgment.
不因”没什么可报”而免报。空白（零披露）附表仍然必须递交。
Not a substitute for transfer pricing documentation, the IDS or CbC reporting. These are separate obligations that overlap in subject matter.
不能替代转让定价文档、国际交易附表（IDS）或国别报告（CbC）。这些是内容有交叉但彼此独立的义务。
2. Why does the ATO require it?
税务局为什么要这张表？
The policy purpose is early visibility. Uncertain positions and watch-list arrangements used to surface only through audit, years after lodgment. The RTP schedule brings them to the ATO’s desk on day one, so the large market can be sorted into risk categories before resources are committed to any review.
立法目的在于”提前看见”。以往不确定的税务立场和清单内安排往往要等到稽查阶段、也就是申报数年之后才浮出水面。RTP 附表让这些信息在第一天就摆到税务局桌面上，使税局在投入审查资源之前，先完成对大型企业市场的风险分类。
For the business, four things follow from that. First, the disclosure becomes the ATO’s starting point in any future Justified Trust or assurance review — it frames the conversation. Second, the schedule forces the tax and finance functions to agree on the same story, because Category B is reconciled straight to the audited financial statements. Third, a self-assessed PCG risk rating in Category C is effectively a public statement of where you sit in the ATO’s risk zones. Fourth, the exercise surfaces positions that no one in the group had formally signed off on — which is usually the most valuable output.
对企业而言，由此带来四点影响。第一，披露内容会成为税务局日后开展”合理信赖”（Justified Trust）或合规保证审查时的起点，直接决定谈话的框架。第二，附表迫使税务与财务两条线口径一致，因为 B 类要直接与已审计财务报表对上。第三，C 类中自评的 PCG 风险等级，实际上等于公开声明自己处在税局风险分区的哪一格。第四，整个过程往往会暴露出集团内部从未正式签批过的税务立场——这通常才是最有价值的产出。
3. Who has to lodge?
谁必须递交？
You self-assess against the lodgment criteria each year. Company type no longer matters: since the 2021–22 income year, public, foreign-owned and large private companies all lodge on the same basis. From the 2026 income year the ATO also issues separate RTP instructions for superannuation funds and collective investment vehicles.
门槛由企业自行评估，每年一次。公司类型已不再是区分标准：自 2021–22 收入年度起，上市公司、外资公司与大型私人公司适用同一套标准。自 2026 收入年度起，税务局另行发布了适用于养老金基金与集合投资载体（CIV）的 RTP 填报指引。
Table 2 / 表2 — Am I in scope？/ 我在使用范围吗？
Where clients most often get this wrong
最容易踩到的点
“Economic group” means the Australian tax-lodging group. It covers every entity — company, trust, partnership — under the same ultimate holding company or the same controlling individual, trust or partnership, that lodges an Australian tax return. Offshore affiliates that do not lodge here are excluded from the $250m group test.
“经济集团”指在澳洲申报的集团。包括同一最终控股公司、或同一控制性个人／信托／合伙之下、在澳洲递交税表的所有实体（公司、信托、合伙）。不在澳洲申报的境外关联方不计入 2.5 亿澳元的集团测试。
It is total income, not taxable income or profit. A low-margin trading or construction subsidiary can be well inside the threshold while paying little tax.
看的是营业总收入，不是应税所得或利润。低毛利的贸易或建筑子公司，即使税负很低，也可能远远超过门槛。
Being an SGE and being an RTP lodger are different tests. SGE status looks at the global group; the RTP thresholds look only at Australian returns. Many Chinese-owned subsidiaries are SGEs but not RTP lodgers — and the SGE status is what multiplies the penalties if they ever ar
SGE 身份与 RTP 申报义务是两套测试。SGE 看全球集团；RTP 门槛只看澳洲申报数据。许多中资子公司是 SGE 但不需报 RTP——而一旦需要报，正是 SGE 身份把罚款放大。
Worked example 1 — Am I over the threshold?
数字案例一：我过线了吗？
Huatai Australia is the Australian arm of a Shanghai-listed group. Four Australian entities lodge Australian tax returns: a construction company ($150m total business income), a distribution company ($28m), a services company ($22m), and a property unit trust ($60m). Combined Australian economic group income is $260 million. The Shanghai parent’s own revenue is not counted.
华泰澳洲是某上交所上市集团的澳洲板块。四家实体在澳洲递交税表：建筑公司（营业总收入 1.5 亿澳元）、贸易分销公司（2,800 万澳元）、服务公司（2,200 万澳元）、房地产单位信托（6,000 万澳元）。澳洲经济集团合计收入为 2.6 亿澳元。上海母公司自身收入不计入。
Result: the group total clears $250m, so the $25m test is live for each member.
结果：集团合计已过 2.5 亿，因此每家成员适用 2,500 万测试。
Construction company $150m → lodges.
建筑公司 1.5 亿 → 须报。
Distribution company $28m → lodges (over $25m).
分销公司 2,800 万 → 须报（超过 2,500 万）。
Services company $22m → no schedule (under $25m).
服务公司 2,200 万 → 不需报（低于 2,500 万）。
Property unit trust $60m → its income counts in the group total, but a trust lodges a trust return, not a company return, so it does not lodge an RTP schedule.
房地产单位信托 6,000 万 → 其收入计入集团合计，但信托递交的是信托申报表而非公司申报表，因此本身不需递交 RTP 附表。
The reverse: if the trust were sold and group income fell to $200m, none of the four would lodge that year — no member reaches $250m on its own. The test is redone every income year.
反过来看：若该信托被出售、集团合计降至 2 亿澳元，则当年四家均无需递交——没有任何一家单独达到 2.5 亿。门槛每个收入年度重新测试一次。
4. When does it apply and when is it due?
什么时候适用、什么时候递交？
The RTP schedule is part of the company tax return, so it is due on the same day as the return — for most large companies with a 30 June balance date, 15 January following year end. There is no separate RTP due date and no separate deferral: a deferral of the return carries the schedule with it.
RTP 附表是公司所得税申报表的组成部分，因此与申报表同日到期——对多数 6 月 30 日为资产负债表日的大型公司而言，即年度结束后次年的 1 月 15 日。RTP 没有独立截止日，也没有独立延期：申报表获准延期，附表随之延期。
The threshold is tested afresh each income year. This matters in both directions. A group that completes a large asset sale or a one-off project can cross $250 million for a single year and become a lodger for that year only. Conversely, a group that lodged last year and assumes it must lodge again may be spending money on a schedule it no longer needs — but the safer error is to test, document the test, and keep it on file.
门槛每个收入年度重新测试一次。这一点在两个方向上都重要。某集团若完成一笔大额资产出售或一次性项目，可能仅在该年度突破 2.5 亿澳元，从而只在该年度成为申报义务人。反过来，去年报过的集团若想当然认为今年也要报，可能白白支出成本——但更稳妥的做法是：每年做测试、把测试过程记录下来、留档备查。
5. How to prepare the schedule
怎么做
Step 1 — Test the threshold and document it. Pull label 6S for the entity and for every Australian group member. Keep the workpaper: if you conclude you are out of scope, that conclusion is what you will need to show later.
第一步——测试门槛并留痕。取本实体及每一家澳洲集团成员的 6S 标签金额。保留底稿：如果结论是”不在范围内”，日后需要拿出来的正是这份结论。
Step 2 — Set your materiality amount. It is 5% of the entity’s Australian current tax expense, with a floor of A$3 million and a cap of A$30 million. Where there is no Australian current tax expense — or where the 5% calculation would take significant additional effort — A$3 million applies.
第二步——确定重要性金额。为该实体澳洲当期所得税费用的 5%，下限 300 万澳元、上限 3,000 万澳元。若无澳洲当期所得税费用，或计算 5% 需要付出显著额外工作量，则一律适用 300 万澳元。
Step 3 — Sweep for Category A. Walk the tax return line by line and ask, for each material position: on the authorities we actually looked at, is this more likely right than wrong? Anything at 50/50 or worse, at or above the materiality amount, is disclosable.
第三步——排查 A 类。逐行走一遍申报表，对每一项重大立场自问：以我们实际查阅过的法律权威依据看，这个处理”对”的可能性是否大于”错”？凡属五五开或更差、且金额达到或超过重要性金额者，均须披露。
Step 4 — Reconcile Category B to the financial statements. Every uncertain tax position recognised under AASB Interpretation 23, and every tax-related contingent liability disclosed, must be traceable to a Category B disclosure. There is no materiality filter here, and the auditors’ file is the natural starting point.
第四步——用财务报表对上 B 类。凡按 AASB 解释公告第 23 号确认的不确定税务处理、以及已披露的税务或有负债，都必须能对应到一条 B 类披露。此处没有重要性过滤，审计底稿是最自然的起点。
Step 5 — Work the Category C question list. For 2026 the schedule runs to 50 questions, covering offshore hubs, cross-border related-party financing, inbound distribution arrangements, intangibles migration, hybrid mismatches, Division 7A arrangements, R&D claims and more. Seven questions are new for 2026: intangibles migration arrangements (Q44 and Q45), Division 832 hybrid payer arrangements (Q46), thin capitalisation and debt deduction restructures under PCG 2025/2 (Q47 and Q48), distributions funded by capital raising under PCG 2025/3 (Q49), and private company loan guarantees under TA 2024/2 and TD 2025/6 (Q50). The exemption for Annual Compliance Arrangement participants has been removed.
第五步——逐题过 C 类清单。2026 年度附表共 50 题，覆盖离岸中心（hub）安排、跨境关联方融资、进口分销安排、无形资产迁移、混合错配、Division 7A 安排、研发税收抵免等。其中 7 题为 2026 年新增：无形资产迁移安排（第 44、45 题）、Division 832 混合支付方安排（第 46 题）、PCG 2025/2 项下资本弱化与债务扣除重组（第 47、48 题）、PCG 2025/3 项下以募集资本派发股息（第 49 题），以及 TA 2024/2 与 TD 2025/6 项下私人公司贷款担保安排（第 50 题）。原对”年度合规安排”（ACA）参与者的豁免已取消。
Worked example 2 — The materiality trap
数字案例二：重要性金额的陷阱
Beta Australia Pty Ltd has Australian current tax expense of $12 million for the 2026 year. 5% is $600,000 — below the floor — so its materiality amount is $3 million.
Beta Australia Pty Ltd 2026 年度澳洲当期所得税费用为 1,200 万澳元。5% 为 60 万澳元，低于下限，因此其重要性金额为 300 万澳元。
Beta claims a $2.4 million deduction for a management fee paid to its parent. The tax team assesses the position as roughly 50/50. Because $2.4 million is below the $3 million materiality amount, it is not a Category A disclosure.
Beta 就支付给母公司的管理费扣除 240 万澳元，税务团队评估该立场胜负大致五五开。由于 240 万低于 300 万重要性金额，它不构成 A 类披露。
But: the auditors required a provision for that same management fee under AASB Interpretation 23 in the 30 June 2026 financial statements. Category B has no materiality threshold, so the $2.4 million position must be disclosed after all — as a Category B RTP.
但是：审计师要求在 2026 年 6 月 30 日财务报表中，按 AASB 解释公告第 23 号就同一笔管理费计提准备。B 类没有重要性门槛，因此这笔 240 万的立场终究必须披露——作为 B 类 RTP。
The lesson: the materiality amount filters Category A only. Anything the audited accounts have already flagged goes on the schedule whatever its size — which is why Step 4 starts in the audit file, not the tax file.
启示：重要性金额只过滤 A 类。凡已审计报表中已经”亮灯”的事项，不论金额大小都要上附表——这正是第四步要从审计底稿、而不是税务底稿开始的原因。
Lodging. The schedule goes in through SBR-enabled software with the tax return, through Online services for business or agents, or by post. If lodging by secure mail, use topic “Income tax”, subject “RTP schedule lodgment”, and note the income year in the message — attachments are capped at six files of 6MB each.
递交方式。可通过支持 SBR 的报税软件随申报表一并递交，或通过 Online services for business／for agents 递交，也可邮寄。若使用安全邮件（Secure Mail），主题选 “Income tax”，标题填 “RTP schedule lodgment”，并在正文注明收入年度——附件最多 6 个文件、每个不超过 6MB。
6. What happens if you do nothing?
不做的后果
There are two separate exposures: lodging late (or not at all), and lodging something that is wrong.
风险有两条，彼此独立：一是逾期或根本不报，二是报了但报错。
(a) Failure to lodge on time
逾期未报
Failure-to-lodge penalty accrues at one penalty unit for each 28 days (or part) the schedule is late, capped at five penalty units — then multiplied by the entity-size factor. The penalty unit is $364 for obligations due on or after 1 July 2026. Every RTP lodger is a large entity, so the multiplier is at least 5; a significant global entity is multiplied by 500.
逾期申报罚款按每逾期 28 天（不足 28 天按 28 天计）1 个罚款单位累计，上限 5 个单位，再乘以实体规模系数。自 2026 年 7 月 1 日起到期的义务，每个罚款单位为 364 澳元。所有 RTP 申报义务人都属”大型实体”，系数至少为 5；若为重要全球实体（SGE），系数为 500。
Table 3 / 表 3 — Failure-to-lodge penalty, obligations due on or after 1 July 2026 / 逾期申报罚款（2026 年 7 月 1 日起到期的义务）
(b) Getting the disclosure wrong
填报不实
The schedule must be completed correctly and with reasonable care — the care a reasonable person in your position would take. A false or misleading statement attracts a base penalty of 25%, 50% or 75% of any shortfall depending on whether the cause was lack of reasonable care, recklessness or intentional disregard. Where there is no shortfall, the penalty is 20, 40 or 60 penalty units on the same scale. For a significant global entity, all of these amounts are doubled, as are scheme penalties for tax avoidance and profit shifting arrangements.
附表必须正确填报并尽到”合理注意”——即处于你的位置的理性人应尽的注意程度。填报不实的基础罚款为少缴税款的 25%、50% 或 75%，取决于成因是未尽合理注意、罔顾事实还是故意漠视。若未造成少缴税款，则按同一等级处以 20、40 或 60 个罚款单位。对重要全球实体（SGE），上述金额一律加倍，避税与利润转移安排的反避税罚款同样加倍。
Worked example 3 — The cost of forgetting
数字案例三：漏报的代价
Alpha Australia Pty Ltd is the Australian subsidiary of a Shenzhen-listed group. Australian total business income is $310 million; the global group turnover makes it a significant global entity. The 2026 company tax return is lodged on 15 January 2027 but the RTP schedule is overlooked and only lodged on 25 April 2027 — 100 days late.
Alpha Australia Pty Ltd 是某深交所上市集团的澳洲子公司。澳洲营业总收入 3.1 亿澳元；因全球集团营业额规模，构成重要全球实体（SGE）。2026 年度公司所得税申报表于 2027 年 1 月 15 日按时递交，但 RTP 附表被遗漏，直到 2027 年 4 月 25 日才补交——逾期 100 天。
Result: 100 days falls in the 85–112 day band — 4 penalty units × $364 × 500 = $728,000, for a schedule that in the end contained no Category A or B disclosures at all. Had Alpha not been an SGE, the same delay would have cost $7,280. The SGE multiplier, not the content of the schedule, is what turns an administrative slip into a material loss.
结果：逾期 100 天落入 85–112 天区间——4 个罚款单位 × 364 澳元 × 500 = 728,000 澳元；而这张附表最终一条 A 类或 B 类披露都没有。假如 Alpha 不是 SGE，同样的延误只需 7,280 澳元。把一次行政疏忽变成重大损失的，是 SGE 倍数，而不是附表的内容。
Beyond the dollars, a missing or thin RTP schedule reliably raises the ATO’s attention on the taxpayer. It is treated as a governance signal: a group that cannot identify its own uncertain positions is unlikely to be given a high assurance rating under Justified Trust, which in turn shapes the intensity of every subsequent review.
除了金钱损失，附表缺失或内容过于单薄，必然会提高税务局对该纳税人的关注度。税局把它当作治理水平的信号：一个连自己有哪些不确定税务立场都识别不出来的集团，很难在”合理信赖”框架下获得高等级的合规保证评级，而这个评级又直接决定此后每一次审查的强度。
Frequently Asked Questions
常见问题
没有可披露事项还要报吗？
Yes. If you meet the criteria, the schedule is lodged with the return even if every answer is “no”. A nil schedule is a lodgment; omitting it is a failure to lodge.
要。只要符合门槛，即使每一题都答”否”，附表仍须随申报表递交。零披露也是一次申报；不交就是逾期未报。
披露 C 类会不会引来稽查？
Not automatically. Category C exists so the ATO can risk-rate arrangements it already knows exist in the market. What drives action is the risk zone the arrangement sits in, not the act of disclosing. Non-disclosure that the ATO later discovers is treated far more seriously than a timely disclosure.
不会自动引来。C 类的存在，是为了让税务局对它本已知道存在于市场上的各类安排进行风险评级。真正决定税局是否行动的，是该安排落在哪个风险分区，而不是”你披露了”这个动作本身。相反，隐瞒而事后被税局发现，后果远比按时披露严重得多。
我们澳洲收入 3,000 万、母公司在中国，要报吗？
Only if the Australian entities that lodge tax returns here add up to $250 million or more between them. The offshore parent and offshore affiliates are not counted for that test. Note the separate point above: the same group may still be a significant global entity, which affects penalties rather than the lodgment obligation.
只有当在澳洲递交税表的各实体合计达到 2.5 亿澳元及以上时才需要。境外母公司与境外关联方不计入该项测试。请同时注意上文所述的另一点：同一集团仍可能构成重要全球实体（SGE）——这影响的是罚款金额，而不是申报义务本身。
8. Summary checklist
小结自查清单
1. WHAT／是什么
A schedule to the company tax return disclosing uncertain tax positions and listed arrangements of concern, in three categories.
公司所得税申报表的一张附表，分三类披露不确定税务立场与清单内关注安排。
2. WHY／为什么
It gives the ATO risk visibility before audit and sets the frame for every later assurance review.
让税务局在稽查前完成风险识别，并为日后每一次合规保证审查定下框架。
3. WHO／谁要报
$250m own income; or $25m own income with a $250m Australian economic group; or ATO notification.
自身收入 2.5 亿；或自身 2,500 万且澳洲经济集团合计 2.5 亿；或收到税局通知。
4. WHEN／什么时候
With the company tax return, tested afresh every year.
随公司所得税申报表递交，门槛每年重新测试。
5. HOW／怎么做
Threshold → materiality amount → Category A sweep → Category B reconciliation → Category C question list (50 questions for 2026).
测门槛 → 定重要性金额 → 扫 A 类 → 对 B 类 → 过 C 类 50 题。
CONSEQUENCES／后果
Up to $9,100 for a large company, up to $910,000 for an SGE, plus separate (doubled) penalties for false or misleading statements.
大型公司最高 9,100 澳元，SGE 最高 91 万澳元，填报不实另罚且 SGE 加倍。
How INP Group can help
INP Group 如何协助
INP Group is a multi-office Australian chartered accounting firm with offices in Sydney, Melbourne, Brisbane, Perth and Adelaide. We prepare and review RTP schedules for Australian subsidiaries of Chinese-listed and privately held groups: annual threshold testing and documentation, materiality determination, Category A position papers, Category B reconciliation to the audited accounts, Category C question-by-question analysis with PCG risk-zone self-assessment, and the supporting transfer pricing, taxation and audit work behind them. We work in English and Mandarin, so the same analysis can be signed off in Australia and explained to head office.
INP Group 是一家在悉尼、墨尔本、布里斯班、珀斯、阿德莱德设有办公室的澳洲特许会计师事务所。我们为中资上市及私营集团的澳洲子公司编制与复核 RTP 附表：年度门槛测试与留痕、重要性金额确定、A 类立场分析报告、B 类与已审计报表的对账、C 类逐题分析及 PCG 风险分区自评，以及背后的转让定价、税务与审计支持工作。我们以中英双语工作，同一份分析既能在澳洲签署，也能向总部解释清楚。
Contact us: admin@inpgroup.com.au | 1300 168 368
Source: Australian Taxation Office —Reportable tax position schedule; RTP schedule instructions 2026 – companies; Failure to lodge on time penalty; Penalty units; Significant global entities – penalties; MT 2008/1; MT 2008/2; AASB Interpretation 23. Accessed 5 September 2026.资料来源：澳洲税务局（ATO）——《应报告税务立场附表》、《2026 年度 RTP 填报指引（公司）》、《逾期申报罚款》、《罚款单位》、《重要全球实体——罚则》；MT 2008/1；MT 2008/2；AASB 解释公告第 23 号。访问日期：2026 年 9 月 5 日。
This article is general information only, current as at 5 September 2026. It does not constitute tax, legal or investment advice and does not take account of your particular circumstances. Please contact an INP Group adviser before acting.
本文仅为一般性资讯，内容截至 2026 年 9 月 5 日。不构成税务、法律或投资建议，亦未考虑阁下的具体情况。行动前请联系 INP Group 顾问。
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