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  • 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 the ITAA 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: 14 Mar 2022QC 66353