Two subspecies with Macromitrium involutifolium subsp. involutifolium occurring in Victoria. Macromitrium involutifolium subsp. ptychomitrioides occurs in Queensland, New South Wales, New Caledonia and the Tubai Islands in French Polynesia and differs from Macromitrium involutifolium subsp. involutifolium by its peristome that is reduced or absent and the collapsed capsule rim. See Macromitrium involutifolium subsp. involutifolium for full profile.