Large Super Funds and CIVs Face New Tax Disclosure Duty as ATO Rolls Out RTP Schedules

Sonal Goyal

20 October 2026 08:13 PM AEDT

Large Super Funds and CIVs Face New Tax Disclosure Duty as ATO Rolls Out RTP Schedules

Image Source: Shutterstock

You are reading a free article with opinions that may differ from the recommendation given by Kalkine in its paid research reports. Become a Kalkine member today to get access to our research reports, in-depth technical and fundamental research. Learn more

Start Your Free Trial Now!

Key highlights

RTP schedule obligations apply from 1 July 2026 to large APRA-regulated super funds and large CIVs.
The test is total fund or business income above $250 million, plus the lodgment criteria in the RTP schedule instructions.
The schedule is due with the tax return, and companies already lodging RTP schedules face no change.

Large superannuation funds and managed investment vehicles are being brought into the same tax disclosure regime as Australia’s biggest companies. In a bulletin published on 19 October 2026, the Australian Taxation Office said reportable tax position (RTP) schedule obligations apply from 1 July 2026 to large APRA-regulated super funds and large collective investment vehicles (CIVs).

Who has to lodge

According to the ATO, the obligation applies to funds and CIVs that have total fund or business income exceeding $250 million and meet the lodgment criteria set out in the relevant RTP schedule instructions. The ATO has developed a Fund RTP schedule and a CIV RTP schedule to reflect the operating requirements of each industry.

The RTP schedule will be due with the entity’s tax return. Companies that are already required to lodge an RTP schedule will continue to do so, with no change to their existing obligations.

Why the ATO is extending the regime

The ATO said including super funds and CIVs aims to promote a level playing field by giving them the same reporting obligations as the country’s largest companies. It said the move continues its focus on maintaining high levels of assurance and streamlines its engagement with taxpayers.

What affected funds are being told to do

The ATO said large APRA-regulated funds and CIVs should now review the relevant schedule instructions to determine whether they must lodge, and make sure they have processes in place to identify, assess and disclose their tax positions from 1 July 2026.

The bulletin was published through the ATO’s business bulletins newsroom, which the office uses to keep medium, large and multinational businesses informed. It offers a fortnightly newsletter and email notifications tailored to business and organisation categories.

Download Free Report – Explore 3 Stock Ideas & Industry Insights

Unlock 3 stock ideas and key industry insights in our free report. This information is general in nature and does not consider your personal objectives, financial situation, or needs. It is not financial advice.

All investments involve risk—consider independent advice before making any investment decisions.

View 3 Research Reports

Disclaimer:

This article (“Article”) has been prepared by Kalkine Pty Limited (ABN 34 154 808 312) (Australian financial services licence number 425376) (“Kalkine”) and its related bodies corporate who are authorised to provide general financial product advice. Kalkine.com.au and its associated pages are published by Kalkine.

Any information/advice provided in this article is general in nature and does not take into account your objectives, financial situation or needs. You should therefore consider whether the information is appropriate for your objectives, financial situation and needs before acting upon it.

There may be a Product Disclosure Statement, Information Memorandum or other offer document (“Offer Document”) for the securities or other financial products referred to in Kalkine articles. You should obtain a copy of the Offer Document and consider it before making any decision about whether to acquire the security or financial product.

Kalkine strongly recommends that you seek advice from a financial adviser, stockbroker or other professional (including taxation and legal advice) before acting on any advice/information in this Article or on the Kalkine website. Not all investments are appropriate for all people.

The information in this Article and on Kalkine website has been prepared from a wide variety of sources, which Kalkine, to the best of its knowledge and belief, considers accurate. Kalkine has made every effort to ensure the reliability of the information contained in its articles (including this Article), newsletters and websites. All information represents our views at the date of publication and may change without notice.

The information in this Article does not constitute an offer to sell securities or other financial products or a solicitation of an offer to buy securities or other financial products.

Kalkine does not issue, sell or deal in any financial products.

This Article may contain information on past performance of particular investments. Please note past performance is neither an indicator nor a guarantee of future performance.

To the extent permitted by law, and excluding any dishonesty or gross negligence by Kalkine, Kalkine disclaims and excludes all liability for any direct, indirect, implied, punitive, special, incidental or other consequential loss or damage arising from the use of or reliance on this Article, the Kalkine website and any information published on the Kalkine website without any warranties or representations by Kalkine to you. To the extent the law prohibits or limits this exclusion, Kalkine limits its liability to the resupply of services.

Please also read our Terms & Conditions and Financial Services Guide for further information.

Employees and/or associates of Kalkine and its related entities may hold interests in the securities or other financial products covered in this Article or on the Kalkine website. Any such employees and associates are required to comply with certain safeguards, procedures and disclosures as required by law.

Some of the images/music that may be used in the Article are copyright to their respective owner(s). Kalkine does not claim ownership of any of the pictures displayed/music used in the Article unless stated otherwise. The images/music that may be used in the Article are taken from various sources on the internet, including paid subscriptions or are believed to be in public domain. We have used reasonable efforts to accredit the source wherever it was indicated or was found to be necessary.

Kalkine Media Pty Ltd, an affiliate of Kalkine Pty Ltd, may have received, or be entitled to receive, financial consideration in connection with providing information about certain entity(s) covered on its website.