Table 1 details the data used in Figure 1: RTP lodgments and disclosures from 2019–20 to 2022–23
Year | Multiple Category C disclosures | One Category C disclosure | No Category C disclosures | Nil RTP disclosures |
|---|---|---|---|---|
2020 | 473 (27.84%) | 582 (34.26%) | 27 (1.59%) | 617 (36.32%) |
2021 | 623 (37.24%) | 429 (25.64%) | 27 (1.61%) | 594 (35.51%) |
2022 | 959 (50.58%) | 436 (23.00%) | 11 (0.58%) | 490 (25.84%) |
2023 | 1,038 (52.77%) | 381 (19.37%) | 11 (0.56%) | 537 (27.30%) |
Table 2 details the data used in Figure 2: Proportion of disclosures by public advice and guidance product for 2019–20 to 2022–23
Year | PCG | Taxpayer Alert | Other |
|---|---|---|---|
2020 | 1,776 (91.55%) | 104 (5.36%) | 60 (3.09%) |
2021 | 2,245 (93.74%) | 98 (4.09%) | 52 (2.17%) |
2022 | 3,711 (96.11%) | 95 (2.46%) | 55 (1.42%) |
2023 | 4,093 (97.27%) | 67 (1.59%) | 48 (1.14%) |
Table 3 details the data used in Figure 3: Disclosures by PCG related questions for 2019–20 to 2022–23.
Question | 2020 | 2021 | 2022 | 2023 |
|---|---|---|---|---|
7 | 5 (0.28%) | 4 (0.18%) | 5 (0.13%) | 4 (0.10%) |
9 | 286 (16.10%) | 283 (12.61%) | 307 (8.27%) | 306 (7.48%) |
14 | 1,027 (57.83%) | 1,514 (67.44%) | 1,874 (50.50%) | 2,144 (52.38%) |
22 | 78 (4.39%) | 16 (0.71%) | 14 (0.38%) | 8 (0.20%) |
23 | 93 (5.24%) | 85 (3.79%) | 101 (2.72%) | 93 (2.27%) |
24 | 287 (16.16%) | 292 (13.01%) | 317 (8.54%) | 322 (7.87%) |
27 | 0 (0%) | 1 (0.04%) | 5 (0.13%) | 6 (0.15%) |
37 | 0 (0%) | 50 (2.23%) | 73 (1.97%) | 81 (1.98%) |
39 | 0 (0%) | 0 (0%) | 1,015 (27.35%) | 1,129 (27.58%) |
Table 4 details the data used in Figure 4: Disclosures by taxpayer alert related questions for 2019–20 to 2022–23.
Question | 2020 | 2021 | 2022 | 2023 |
|---|---|---|---|---|
3 | 7 (6.73%) | 4 (4.08%) | 6 (6.32%) | 4 (5.97%) |
10 | 12 (11.54%) | 5 (5.10%) | 4 (4.21%) | 4 (5.97%) |
11 | 6 (5.77%) | 5 (5.10%) | 5 (5.26%) | 3 (4.48%) |
12 | 10 (9.62%) | 6 (6.12%) | 4 (4.21%) | 4 (5.97%) |
13 | 18 (17.31%) | 14 (14.29%) | 12 (12.63%) | 14 (20.90%) |
17 | 12 (19.23%) | 11 (11.22%) | 10 (10.53%) | 9 (13.43%) |
18 | 20 (19.23%) | 25 (25.51%) | 28 (29.47%) | 2 (2.99%) |
25 | 19 (18.27%) | 20 (20.41%) | 18 (18.95%) | 16 (23.88%) |
26 | 0 (0%) | 1 (1.02%) | 1 (1.05%) | 2 (1.49%) |
32 | 0 (0%) | 1 (1.02%) | 1 (1.05%) | 2 (2.99%) |
34 | 0 (0%) | 0 (0%) | 0 (0%) | 1 (1.49%) |
35 | 0 (0%) | 6 (6.12%) | 6 (6.32%) | 6 (8.96%) |
41 | 0 (0%) | 0 (0%) | 0 (0%) | 1 (1.49%) |
Table 5 details the data used in Figure 5: Disclosures on other questions for 2019–20 to 2022–23.
Question | 2020 | 2021 | 2022 | 2023 |
|---|---|---|---|---|
16 | 26 (43.33%) | 15 (28.85%) | 13 (23.64%) | 10 (20.83%) |
19 | 3 (5%) | 8 (15.38%) | 5 (9.09%) | 3 (6.25%) |
21 | 31 (51.67%) | 29 (55.77%) | 37 (67.27%) | 28 (58.33%) |
42 | 0 (0%) | 0 (0%) | 0 (0%) | 7 (14.58%) |
Table 6 details the data used in Figure 6: Disclosures on question 9 in 2022–23.
Hub | High risk | High risk - PCG not applied | Not disclosed | Medium risk | Low risk | White zone |
|---|---|---|---|---|---|---|
Marketing | 4 (2.30%) | 5 (2.87%) | 2 (1.15%) | 13 (7.47%) | 132 (75.86%) | 18 (10.34%) |
Non-core procurement | 0 (0%) | 0 (0%) | 0 (0%) | 0 (0%) | 85 (64.29%) | 47 (35.61%) |
Table 7 details the data used in Figure 7: Comparison of risk zone disclosures on marketing hubs in question 9 for 2019–20 to 2022–23.
Year | High risk | High risk - PCG not applied | Not disclosed | Medium risk | Low risk | White zone |
|---|---|---|---|---|---|---|
2020 | 8 (6%) | 0 (0%) | 0 (0%) | 11 (8%) | 98 (72%) | 20 (15%) |
2021 | 4 (3%) | 5 (3%) | 2 (1%) | 11 (8%) | 106 (73%) | 18 (12%) |
2022 | 5 (3%) | 6 (4%) | 1 (1%) | 10 (6%) | 125 (77%) | 15 (9%) |
2023 | 4 (2%) | 5 (3%) | 2 (1%) | 13 (7%) | 132 (76%) | 18 (10%) |
Table 8 details the data used in Figure 8: Comparison of risk zone disclosures on non-core procurement hubs in question 9 for 2019–20 to 2022–23.
Year | High risk | High risk - PCG not applied | Low risk | White zone |
|---|---|---|---|---|
2020 | 77 (52%) | 0 (0%) | 71 (48%) | 1 (1%) |
2021 | 0 (0%) | 58 (42%) | 77 (56%) | 2 (1%) |
2022 | 0 (0%) | 1 (1%) | 87 (60%) | 57 (39%) |
2023 | 0 (0%) | 0 (0%) | 85 (64%) | 47 (36%) |
Table 9 details the data used in Figure 9: Disclosures on questions 14 and 23 for 2022–23.
Risk | Schedule 1 - Related party debt funding | Schedule 2 - Related party derivative arrangements | Schedule 3 - Interest-free lands between related parties |
|---|---|---|---|
High risk | 193 (9.67%) | 5 (5.37%) | 18 (12.24%) |
High risk - PCG not applied | 39 (1.95%) | 0 (0%) | 8 (5.44%) |
Not disclosed | 14 (0.70%) | 0 (0%) | 0 (0%) |
Medium risk | 479 (23.99%) | 12 (12.90%) | 49 (33.33%) |
Low risk | 1,226 (61.39%) | 75 (80.65%) | 70 (47.62%) |
White zone | 46 (2.30%) | 1 (1.08%) | 2 (1.37%) |
Table 10 details the data used in Figure 10: Comparison of risk zone disclosures on related party financing arm's length conditions in question 14 for 2019–20 to 2022–23.
Risk | 2020 | 2021 | 2022 | 2023 |
|---|---|---|---|---|
High risk | 205 (20%) | 162 (11%) | 183 (10%) | 211 (10%) |
High risk - PCG not applied | 0 (0%) | 26 (2%) | 41 (2%) | 47 (2%) |
Not disclosed | 9 (1%) | 12 (1%) | 7 (0%) | 14 (1%) |
Medium risk | 289 (28%) | 401 (26%) | 512 (27%) | 528 (25%) |
Low risk | 493 (48%) | 879 (58%) | 1,090 (58%) | 1,296 (60%) |
White zone | 31 (3%) | 34 (2%) | 41 (2%) | 48 (2%) |
Table 11 details the data used in Figure 11: Comparison of risk zone disclosures on related party financing derivatives in question 23 for 2019–20 to 2022–23.
Risk | 2020 | 2021 | 2022 | 2023 |
|---|---|---|---|---|
High risk | 14 (15%) | 11 (13%) | 8 (8%) | 5 (5%) |
High risk - PCG not applied | 0 (0%) | 1 (1%) | 0 (0%) | 0 (0%) |
Not disclosed | 2 (2%) | 1 (1%) | 0 (0%) | 0 (0%) |
Medium risk | 19 (20%) | 19 (22%) | 19 (19%) | 12 (13%) |
Low risk | 56 (60%) | 52 (61%) | 73 (72%) | 75 (81%) |
White zone | 2 (2%) | 1 (1%) | 1 (1%) | 1 (1%) |
Table 12 details the data used in Figure 12: Comparison of risk zone disclosures on hybrid arrangements in question 22, 2019–20 to 2022–23.
Risk | 2020 | 2021 | 2022 | 2023 |
|---|---|---|---|---|
Not disclosed | 0 (0%) | 0 (0%) | 4 (29%) | 2 (25%) |
Not low risk | 4 (5%) | 0 (0%) | 1 (7%) | 0 (0%) |
Low risk | 74 (95%) | 16 (100%) | 9 (64%) | 6 (75%) |
Table 13 details the data used in Figure 13: Comparison of risk zone disclosures on hybrid arrangements in question 39 for 2021–22 and 2022–23.
Risk | 2022 | 2023 |
|---|---|---|
Very high risk | 3 (0.30%) | 11 (0.97%) |
High risk | 2 (0.20%) | 0 (0%) |
Not disclosed | 6 (0.59%) | 10 (0.89%) |
High risk - PCG not applied | 183 (18.03%) | 11 (0.97%) |
Low-moderate risk | 81 (7.98%) | 160 (14.17%) |
Low risk | 738 (72.71%) | 935 (82.82%) |
White zone | 2 (0.20%) | 2 (0.18%) |
Table 14 details the data used in Figure 14: Comparison of risk zone disclosures on inbound distribution arrangements in question 24, 2020–21 to 2022–23.
Risk | 2020 | 2021 | 2022 | 2023 |
|---|---|---|---|---|
High risk | 84 (29%) | 71 (24%) | 65 (21%) | 61 (19%) |
High risk - PCG not applied | 9 (3%) | 44 (15%) | 39 (12%) | 0 (0%0 |
Not disclosed | 6 (2%) | 0 (0%) | 4 (1%) | 26 (8%) |
Medium risk | 91 (32%) | 94 (32%) | 105 (33%) | 105 (33%) |
Low risk | 97 (34%) | 83 (28%) | 104 (33%) | 118 (37%) |
Not rated | 0 (0%) | 0 (0%) | 0 (0%) | 12 (4%) |
Table 15 details the data used in Figure 15: Comparison of risk zone disclosures for question 37, 2020–21 to 2022–23.
Risk | 2021 | 2022 | 2023 |
|---|---|---|---|
High risk | 4 (8.00%) | 3 (4.11%) | 5 (6.17%) |
High risk - PCG not applied | 5 (10%) | 2 (2.74%) | 2 (2.47%) |
Medium risk | 29 (58%) | 39 (53.42%) | 47 (58.02%) |
Low risk | 7 (14%) | 24 (32.88%) | 24 (29.63%) |
White zone | 5 (10%) | 5 (6.85%) | 3 (3.70%) |