Local file-master file 2022

Appendices

Appendix A: Glossary

Table 18: Glossary
Term	Meaning
Assignment	Assignment in law or in equity, including without limitation assignment by declaration of trust
Debts	Debt receivables including loan receivables
Debt interest	A debt interest under Division 974 of the ITAA 1997
Equity interest	An equity interest under Division 974 or section 820-930 of the ITAA 1997
Foreign currency	For SGEs which have not made a functional currency choice in accordance with subdivision 960-D of the ITAA 1997, any non-Australian dollar currency. For SGEs which have made a functional currency choice in accordance with subdivision 960-D of the ITAA 1997, AUD and any other currency other than the foreign currency chosen in accordance with that subdivision.
Foreign currency deferred payment arrangement (FCDPA)	Transactions involving an obligation for payment in a foreign currency where the payment is not made on the date the payment is due, and the payment is deferred and remains outstanding and unsatisfied. It follows a FCDPA transaction would no longer be in existence if all of the amounts payable had been satisfied, including through an intercompany loan (which would need to be separately reported as a IRPD Debt Interests transaction).
International related party	See What is an IRP and IRPD?
Intellectual property (IP)	Trademark, patent, design, copyright, other intellectual property or similar property or rights
International related party dealings (IRPD)	See What is an IRP and IRPD?
Ordinary shares	Shares issued by a company carrying proportionate rights to voting and to profit and capital distributions, and carrying no special rights
Relevant agreement series	As described in: Local file – Part B: Guidance on providing international related party agreements

Appendix B: Transaction categories

Table 19: IRPDs in tangible property of a revenue nature
Code	Value
TPRN	Tangible property of a revenue nature

Table 20: IRPD service arrangements
Code	Value
TRS	Treasury-related services
MAS	Management and administration services
INSERV	Insurance services
REINSERV	Reinsurance services
RD	Research and development services
SAM	Sales and marketing services
SITS	Software and IT services
TS	Technical services
LS	Logistics services
AM	Asset management services
OS	Other services

Table 21: IRPD use rights
Code	Value
RUIP	Rights to use IP
ORSR	Other rights to use, supply or receive where consideration is royalty under section 6(1) of theITAA 1936
LF	Licence fees
RRP	Rent of real property
HLPE	Hire or lease of plant or equipment
LHORP	Lease or hire of other property or rights

Table 22: IRPD share-based employment remuneration
Code	Value
SBER	Share based employment remuneration

Table 23: Other revenue (non-financial) IRPDs
Code	Value
CCA	Cost contribution arrangement
ORIRPD	Other revenue IRPDs

Table 24: IRPD derivative transactions
Code	Value
CCIRS	Cross currency interest rate swap
CDCSFFO	Currency derivative (not cross currency interest rate swap), including currency swap, forward, future or option
FFIRS	Fixed for floating interest rate swap (not cross currency)
OIRD	Other interest rate derivative (not cross currency)
CDS	Credit default swap
AS	Asset swap
CDCS	Commodity derivative, including commodity swap, forward, future or option
OD	Other derivative

Table 25: IRPD debt interests (including ordinary loans and borrowings)
Code	Value
OBL	Ordinary borrowings and loans (excluding trade financing)
TFIN	Trade financing
BND	Bonds
PNOT	Promissory notes
CNTDI	Convertible notes that are debt interests
CSTDI	Convertible shares that are debt interests
RPSDI	Redeemable preference shares that are debt interests
OKDI	Other kinds of debt interests

Table 26: IRPD debt factoring or debt securitisation
Code	Value
IDF	Inward debt factoring
ODF	Outward debt factoring
IDSEC	Inward debt securitisation
ODSEC	Outward debt securitisation

Table 27: Other kinds of IRPDs of a financial nature
Code	Value
GILDI	Guarantee or indemnity of liability under debt interest
GIOKL	Guarantee or indemnity of other kind of liability
IN	Insurance
REIN	Reinsurance
OFD	Other financial dealings

Table 28: IRPDs involving disposal or acquisition of tangible property of a non-revenue (capital) nature
Code	Value
RPRT	Real property
PLEQ	Plant or equipment
OTPRTY	Other tangible property

Table 29: IRPDs involving disposal or acquisition of intangible property or rights of a non-revenue (capital) nature
Code	Value
ASIP	Assignment of IP
IOSH	Issue of ordinary shares
AOSH	Assignment of ordinary shares
IEIOOS	Issue of equity interest other than ordinary shares
AQIOS	Assignment of equity interest other than ordinary shares
ASSD	Assignment of debts
ASSL	Assignment of liabilities
ASSBC	Assignment of benefit of contracts (excluding assignment of equity interests, debts or IP)
ASSOPR	Assignment of other intangible property or rights

Table 30: IRPD foreign currency deferred payment arrangements
Code	Value
FCDSTTS	Foreign currency deferred payment arrangement for sale of tangible trading stock
FCDPTTS	Foreign currency deferred payment arrangement for purchase of tangible trading stock
FCDAPS	Foreign currency deferred payment arrangement for provision of services
FCDAAS	Foreign currency deferred payment arrangement for acquisition of services
FCDRRP	Foreign currency deferred payment arrangement for rent of real property to IRP
FCDRRPI	Foreign currency deferred payment arrangement for rent of real property from IRP
FCDHLP	Foreign currency deferred payment arrangement for hire or lease of plant or equipment to IRP
FCDHLPE	Foreign currency deferred payment arrangement for hire or lease of plant or equipment from IRP
FCDSBER	Foreign currency deferred payment arrangement for share based employment recharge to IRP
FCDSBERI	Foreign currency deferred payment arrangement for share based employment recharge from IRP
FCDRUIP	Foreign currency deferred payment arrangement for rights to use IP provided to IRP
FCDRUIPI	Foreign currency deferred payment arrangement for rights to use IP obtained from IRP
FCDORSR	Foreign currency deferred payment arrangement for other royalty from IRP for rights or services provided to IRP
FCDORSRI	Foreign currency deferred payment arrangement for other royalty to IRP for rights or services obtained from IRP
FCDLF	Foreign currency deferred payment arrangement for non-royalty type licence provided to IRP
FCDLFI	Foreign currency deferred payment arrangement for non-royalty type licence obtained from IRP
FCDLHORP	Foreign currency deferred payment arrangement for lease or hire of property or rights to IRP other than real property or plant or equipment
FCDLHORPI	Foreign currency deferred payment arrangement for lease or hire of property or rights from IRP other than real property or plant or equipment

Appendix C: TP method / CAP method

Table 31: Appendix C
Code	Value
APPC	Apportionment of costs
APPI	Apportionment of Income
CUP	Comparable uncontrolled price method
CCA	Cost-contribution arrangement
CP	Cost-plus method
FMUAC	Fixed mark-up applied to cost
FPRP	Fixed percentage of resale price
MC	Marginal costing
PS	Profit split method
RPM	Resale price method
TNM	Transactional net margin method
TNMW	Transactional net margin method (whole-of-entity)
OTH	Other arm's length methods
NON	None
UNKT	Unknown (transfer pricing method)
CPR	Cost price
DVAL	Directors valuation
DCF	Discounted cash flow
IVAL	Independent valuation
NCON	Nil consideration
QMRP	Quoted market price
WDVAL	Written-down value
OM	Other methods
UNKC	Unknown (capital asset pricing method)

Appendix D: TP documentation codes / STPRK options

Table 32: Appendix D
Code	Value
1	0%
2	1% to less than 25%
3	25% to less than 50%
4	50% to less than 75%
5	75% to less than 100%
6	100%
7	Simplified transfer pricing record keeping (materiality)
8	Simplified transfer pricing record keeping (small business)
9	Simplified transfer pricing record keeping (distributors)
10	Simplified transfer pricing record keeping (low value adding intra-group services)
12	Simplified transfer pricing record keeping (technical services)
13	Simplified transfer pricing record keeping (low level loans – inbound)
14	Simplified transfer pricing record keeping (low level loans – outbound)
15	Green zone (PCG 2017/1)
16	Green zone (PCG 2017/4)

Appendix E: Exclusion list

Table 33: Appendix E
Code	Value
STPRKTS	Simplified transfer pricing record keeping (technical services)
STPRKLLI	Simplified transfer pricing record keeping (low level loans – inbound)
STPRKLLO	Simplified transfer pricing record keeping (low level loans – outbound)
RUESA	Reimbursement under employee secondment agreements
LVLRSA	Low value and low risk service agreements
LVLRSPT	Low value and low risk sale and purchase tangible trading stock agreements
IOS	Issue of ordinary shares
STPRKLVS	Simplified transfer pricing record keeping (low value adding intra-group services)

Appendix F: Foreign countries or jurisdictions names and codes

A – C

D – M

N – Z

Additional countries or jurisdictions

A – C: Foreign countries or jurisdictions names and codes

Alpha-2 code	Country or jurisdiction
AF	Afghanistan
AX	Aland Islands
AL	Albania
DZ	Algeria
AS	American Samoa
AD	Andorra
AO	Angola
AI	Anguilla
AQ	Antarctica
AG	Antigua and Barbuda
AR	Argentina
AM	Armenia
AW	Aruba
AT	Austria
AZ	Azerbaijan
BS	Bahamas
BH	Bahrain
BD	Bangladesh
BB	Barbados
BY	Belarus
BE	Belgium
BZ	Belize
BJ	Benin
BM	Bermuda
BT	Bhutan
BO	Bolivia
BQ	Bonaire, Saint Eustatius and Saba Islands
BA	Bosnia and Herzegovina
BW	Botswana
BV	Bouvet Island
BR	Brazil
IO	British Indian Ocean Territory
VG	British Virgin Islands
BN	Brunei Darussalam
BG	Bulgaria
BF	Burkina Faso
BI	Burundi
CV	Cabo Verde
KH	Cambodia
CM	Cameroon
CA	Canada
KY	Cayman Islands
CF	Central African Republic
TD	Chad
CL	Chile
CN	China
CO	Colombia
MP	Commonwealth of the Northern Mariana Islands
KM	Comoros
CD	Congo, Democratic Republic of (was Zaire)
CG	Congo, Republic of
CK	Cook Islands
CR	Costa Rica
CI	Côte d'Ivoire (Ivory Coast)
HR	Croatia (Hrvatska)
CU	Cuba
CW	Curacao
CY	Cyprus
CZ	Czech Republic

D – M: Foreign countries or jurisdictions names and codes

Alpha-2 code	Country or jurisdiction
DK	Denmark
DJ	Djibouti
DM	Dominica
DO	Dominican Republic
EC	Ecuador
EG	Egypt
SV	El Salvador
GQ	Equatorial Guinea
ER	Eritrea
EE	Estonia
SZ	Eswatini
ET	Ethiopia
FK	Falkland Islands (Malvinas)
FO	Faroe Islands
FJ	Fiji
FI	Finland
FR	France
GF	French Guiana
PF	French Polynesia
TF	French Southern Territories
GA	Gabon
GM	Gambia
GE	Georgia
DE	Germany
GH	Ghana
GI	Gibraltar
GR	Greece
GL	Greenland
GD	Grenada
GP	Guadeloupe
GU	Guam
GT	Guatemala
GG	Guernsey
GN	Guinea
GW	Guinea-Bissau
GY	Guyana
HT	Haiti
VA	Holy See (Vatican City State)
HN	Honduras
HK	Hong Kong
HR	Hrvatska (Croatia)
HU	Hungary
IS	Iceland
IN	India
ID	Indonesia
IR	Iran
IQ	Iraq
IE	Ireland
IM	Isle of Man, The
IL	Israel
IT	Italy
CI	Ivory Coast (Côte D'Ivoire)
JM	Jamaica
JP	Japan
JE	Jersey
JO	Jordan
KZ	Kazakhstan
KE	Kenya
KI	Kiribati
KP	Korea, Democratic People's Republic of (North Korea)
KR	Korea, Republic of (South Korea)
KW	Kuwait
KG	Kyrgyzstan
LA	Laos
LV	Latvia
LB	Lebanon
LS	Lesotho
LR	Liberia
LY	Libya
LI	Liechtenstein
LT	Lithuania
LU	Luxembourg
MO	Macau (Macao)
MG	Madagascar
MW	Malawi
MY	Malaysia
MV	Maldives
ML	Mali
MT	Malta
MQ	Martinique
MR	Mauritania
MU	Mauritius
YT	Mayotte
MX	Mexico
FM	Micronesia, Federated States of
MD	Moldova
MC	Monaco
MN	Mongolia
ME	Montenegro
MS	Montserrat
MA	Morocco
MZ	Mozambique
MM	Myanmar (Burma)

N – Z: Foreign countries or jurisdictions names and codes

Alpha-2 code	Country or jurisdiction
NA	Namibia
NR	Nauru
NP	Nepal
NL	Netherlands
NC	New Caledonia
NZ	New Zealand
NI	Nicaragua
NE	Niger
NG	Nigeria
NU	Niue
KP	North Korea (Korea, Democratic People's Republic of)
NO	Norway
OM	Oman
PK	Pakistan
PW	Palau
PS	Palestinian Territories
PA	Panama
PG	Papua New Guinea
PY	Paraguay
PE	Peru
PH	Philippines
PN	Pitcairn Island
PL	Poland
PT	Portugal
PR	Puerto Rico
QA	Qatar
MK	Republic of North Macedonia
MH	Republic of the Marshall Islands
RE	Reunion
RO	Romania
RU	Russian Federation
RW	Rwanda
BL	Saint Barthélemy
SH	Saint Helena
KN	Saint Kitts and Nevis
LC	Saint Lucia
MF	Saint Martin (French Part)
SX	Sint Maarten (Dutch Part)
PM	Saint Pierre and Miquelon
VC	Saint Vincent and The Grenadines
WS	Samoa
SM	San Marino
ST	Sao Tome and Principe
SA	Saudi Arabia
SN	Senegal
RS	Serbia
SC	Seychelles
SL	Sierra Leone
SG	Singapore
SK	Slovakia (Slovak Republic)
SI	Slovenia
SB	Solomon Islands
SO	Somalia
ZA	South Africa
GS	South Georgia and the South Sandwich Islands
KR	South Korea (Korea, Republic of)
SS	South Sudan
ES	Spain
LK	Sri Lanka
SD	Sudan
SR	Suriname
SJ	Svalbard and Jan Mayen Islands
SE	Sweden
CH	Switzerland
SY	Syria
TW	Taiwan
TJ	Tajikistan
TZ	Tanzania
TH	Thailand
TL	Timor-Leste
TG	Togo
TK	Tokelau
TO	Tonga
TT	Trinidad and Tobago
TN	Tunisia
TR	Turkey
TM	Turkmenistan
TC	Turks and Caicos Islands
TV	Tuvalu
UG	Uganda
UA	Ukraine
AE	United Arab Emirates
GB	United Kingdom
US	United States
UM	United States Minor Outlying Islands
VI	United States Virgin Islands
UY	Uruguay
UZ	Uzbekistan
VU	Vanuatu
VA	Vatican City State (Holy See)
VE	Venezuela
VN	Vietnam
WF	Wallis and Futuna
EH	Western Sahara
YE	Yemen
ZM	Zambia
ZW	Zimbabwe

Additional countries or jurisdictions names and codes

Alpha-2 code	Country or jurisdiction
AU	Australia
XX	Not resident of any country for taxation purposes

Last modified: 09 Aug 2022QC 70148