Table 1 details the data used in Figure 1: RTP lodgments and disclosures, 2020–21 to 2023–24.
Table 1: RTP lodgments and disclosures, 2020–21 to 2023–24
|
Year
|
Multiple Category C disclosures
|
One Category C disclosure
|
No Category C disclosures
|
Nil RTP disclosures
|
|
2021
|
625 (37.22%)
|
430 (25.61%)
|
28 (1.67%)
|
596 (35.50%)
|
|
2022
|
963 (50.68%)
|
431 (22.68%)
|
11 (0.58%)
|
495 (26.05%)
|
|
2023
|
1,053 (52.65%)
|
389 (19.45%)
|
11 (0.55%)
|
547 (27.35%)
|
|
2024
|
1,129 (55.48%)
|
326 (16.02%)
|
12 (0.59%)
|
568 (27.91%)
|
Table 2 details the data used in Figure 2: Proportion of disclosures by public advice and guidance product, 2020–21 to 2023–24.
Table 2: Proportion of disclosures by public advice and guidance product, 2020–21 to 2023–24
|
Year
|
PCG
|
Taxpayer alert
|
Other
|
|
2021
|
2,184 (95.20%)
|
72 (3.14%)
|
38 (1.66%)
|
|
2022
|
3,635 (97.14%)
|
65 (1.74%)
|
42 (1.12%)
|
|
2023
|
4,075 (97.53%)
|
65 (1.56%)
|
38 (0.91%)
|
|
2024
|
4,700 (97.17%)
|
59 (1.22%)
|
78 (1.61%)
|
Table 3 details the data used in Figure 3: Lodgments by program segmentation, 2020–21 to 2023–24.
Table 3: Lodgments by program segmentation, 2020–21 to 2023–24
|
Year
|
Top 100
|
Top 1,000
|
Large Risk Strategy
|
Medium and Emerging
|
|
2021
|
205 (12.21%)
|
1,036 (61.70%)
|
251 (14.95%)
|
187 (11.14%)
|
|
2022
|
248 (13.05%)
|
1,119 (58.90%)
|
336 (17.68%)
|
197 (10.37%)
|
|
2023
|
229 (11.45%)
|
1,140 (57.00%)
|
443 (22.15%)
|
188 (9.40%)
|
|
2024
|
232 (11.40%)
|
1,115 (54.79%)
|
496 (24.37%)
|
192 (9.44%)
|
Table 4 details the data used in Figure 4: Disclosures by program segmentation, 2020–21 to 2023–24.
Table 4: Disclosures by program segmentation, 2020–21 to 2023–24
|
Year
|
Top 100
|
Top 1,000
|
Large Risk Strategy
|
Medium and Emerging
|
|
2021
|
316 (13.78%)
|
1,494 (65.13%)
|
281 (12.25%)
|
203 (8.85%)
|
|
2022
|
492 (13.15%)
|
2,373 (63.42%)
|
566 (15.13%)
|
311 (8.31%)
|
|
2023
|
485 (11.61%)
|
2,574 (61.61%)
|
830 (19.87%)
|
289 (6.92%)
|
|
2024
|
581 (12.01%)
|
2,914 (60.24%)
|
1,003 (20.74%)
|
339 (7.01%)
|
Table 5 details the data used in Figure 5: Risk zones of Q9, Q14, Q22, Q23, Q24 and Q39 by program segmentation, for the 2023–24 year.
Table 5: Risk zones of Q9, Q14, Q22, Q23, Q24 and Q39 by program segmentation, 2024
|
Year
|
Top 100
|
Top 1,000
|
Large Risk Strategy
|
Medium and Emerging
|
|
Very high risk
|
0 (0.00%)
|
7 (0.27%)
|
2 (0.22%)
|
2 (0.64%)
|
|
High risk
|
34 (6.86%)
|
190 (7.24%)
|
56 (6.11%)
|
37 (11.86%)
|
|
High risk – PCG not applied
|
10 (2.02%)
|
47 (1.79%)
|
33 (3.60%)
|
10 (3.21%)
|
|
Medium risk
|
63 (12.70%)
|
450 (17.15%)
|
174 (18.97%)
|
59 (18.91%)
|
|
Low–moderate risk
|
15 (3.02%)
|
111 (4.23%)
|
35 (3.82%)
|
9 (2.88%)
|
|
Low risk
|
292 (58.87%)
|
1,756 (66.92%)
|
605 (65.97%)
|
191 (61.22%)
|
|
Not disclosed
|
5 (1.01%)
|
26 (0.99%)
|
8 (0.87%)
|
4 (1.28%)
|
|
White zone
|
77 (15.52%)
|
37 (1.41%)
|
4 (0.44%)
|
0 (0.00%)
|
Table 6 details the data used in Figure 6: Disclosures by PCG-related questions, 2020–21 to 2023–24.
Table 6: Disclosures by PCG-related questions, 2019–20 to 2023–24
|
Question
|
2021
|
2022
|
2023
|
2024
|
|
9
|
282 (12.91%)
|
307 (8.45%)
|
308 (7.56%)
|
321 (6.83%)
|
|
14
|
1,508 (69.05%)
|
1,879 (51.69%)
|
2,198 (53.94%)
|
2,369 (50.40%)
|
|
22
|
16 (0.73%)
|
14 (0.39%)
|
8 (0.20%)
|
13 (0.28%)
|
|
23
|
85 (3.89%)
|
101 (2.78%)
|
94 (2.31%)
|
86 (1.83%)
|
|
24
|
293 (13.42%)
|
320 (8.80%)
|
327 (8.02%)
|
349 (7.43%)
|
|
39
|
0 (0.00%)
|
1,014 (27.90%)
|
1,140 (27.98%)
|
1,211 (25.77%)
|
|
44
|
0 (0.00%)
|
0 (0.00%)
|
0 (0.00%)
|
104 (2.21%)
|
|
45
|
0 (0.00%)
|
0 (0.00%)
|
0 (0.00%)
|
247 (5.26%)
|
Table 7 details the data used in Figure 7: Disclosures by taxpayer alert related questions, 2020–21 to 2023–24.
Table 7: Disclosures by taxpayer alert related questions, 2020–21 to 2023–24
|
Question
|
2021
|
2022
|
2023
|
2024
|
|
3
|
4 (5.56%)
|
5 (7.69%)
|
4 (6.15%)
|
3 (5.08%)
|
|
10
|
5 (6.94%)
|
4(6.15%)
|
4 (6.15%)
|
4 (6.78%)
|
|
11
|
5 (6.94%)
|
4 (6.15%)
|
4 (6.15%)
|
3 (5.08%)
|
|
12
|
6 (8.33%)
|
5 (7.69%)
|
4 (6.15%)
|
3 (5.08%)
|
|
13
|
14 (19.44%)
|
11 (16.92%)
|
14 (21.54%)
|
12 (20.34%)
|
|
17
|
11 (15.28%)
|
10 (15.38%)
|
9 (13.85%)
|
11 (18.64%)
|
|
25
|
20 (27.78%)
|
18 (27.69%)
|
17 (26.15%)
|
15 (25.42%)
|
|
26
|
1 (1.39%)
|
2 (3.08%)
|
1 (1.54%)
|
1 (1.69%)
|
|
33
|
0 (0.00%)
|
0 (0.00%)
|
0 (0.00%)
|
0 (0.00%)
|
|
34
|
0 (0.00%)
|
0 (0.00%)
|
1 (1.54%)
|
0 (0.00%)
|
|
35
|
6 (8.33%)
|
6 (9.23%)
|
6 (9.23%)
|
6 (10.17%)
|
|
36
|
0 (0.00%)
|
0 (0.00%)
|
0 (0.00%)
|
0 (0.00%)
|
|
41
|
0 (0.00%)
|
0 (0.00%)
|
1 (1.54%)
|
1 (1.69%)
|
Table 8 details the data used in Figure 8: Disclosures on other questions, 2020–21 to 2023–24.
Table 8: Disclosures on other questions, 2020–21 to 2023–24
|
Question
|
2021
|
2022
|
2023
|
2024
|
|
19
|
8 (21.05%)
|
5 (11.90%)
|
3 (7.89%)
|
37 (47.44%)
|
|
21
|
30 (78.95%)
|
37 (88.10%)
|
28 (73.68%)
|
34 (43.59%)
|
|
42
|
0 (0.00%)
|
0 (0.00%)
|
7 (18.42%)
|
7 (8.97%)
|
Table 9 details the data used in Figure 9: Disclosures on question 9, 2023–24.
Table 9: Disclosures on question 9, 2023–24
|
Hub
|
High risk
|
High risk – PCG not applied
|
Not disclosed
|
Medium risk
|
Low risk
|
White zone
|
|
Marketing
|
2 (1.12%)
|
8 (4.49%)
|
3 (1.69%)
|
13 (7.30%)
|
139 (78.09%)
|
13 (7.30%)
|
|
Non-core procurement
|
0 (0.00%)
|
1 (0.70%)
|
0 (0.00%)
|
0 (0.00%)
|
90 (62.94%)
|
52 (36.36%)
|
Table 10 details the data used in Figure 10: Comparison of risk zone disclosures on marketing hubs in question 9, 2020–21 to 2023-24.
Table 10: Comparison of risk zone disclosures on marketing hubs in question 9, 2020–21 to 2023–24
|
Year
|
High risk
|
High risk – PCG not applied
|
Not disclosed
|
Medium risk
|
Low risk
|
White zone
|
|
2021
|
4 (2.78%)
|
3 (2.08%)
|
2 (1.39%)
|
11 (7.64%)
|
106 (73.61%)
|
18 (12.50%)
|
|
2022
|
4 (2.47%)
|
6 (3.70%)
|
1 (0.62%)
|
10 (6.17%)
|
126 (77.78%)
|
15 (9.26%)
|
|
2023
|
3 (1.70%)
|
5 (2.84%)
|
2 (1.14%)
|
14 (7.95%)
|
135 (76.71%)
|
17 (9.66%)
|
|
2024
|
2 (1.12%)
|
8 (4.49%)
|
3 (1.69%)
|
13 (7.30%)
|
139 (78.09%)
|
13 (7.30%)
|
Table 11 details the data used in Figure 11: Comparison of risk zone disclosures on non-core procurement hubs in question 9, 2020–21 to 2023–24.
Table 11: Comparison of risk zone disclosures on non-core procurement hubs in question 9, 2020–21 to 2023–24
|
Year
|
High risk – PCG not applied
|
Low risk
|
White zone
|
|
2021
|
58 (42.03%)
|
78 (56.52%)
|
2 (1.45%)
|
|
2022
|
1 (0.69%)
|
87 (60.00%)
|
57 (39.31%)
|
|
2023
|
0 (0.00%)
|
85 (64.39%)
|
47 (35.61%)
|
|
2024
|
1 (0.70%)
|
90 (62.94%)
|
52 (36.36%)
|
Table 12 details the data used in Figure 12: Disclosures on questions 14 and 23, 2023–24.
Table 12: Disclosures on questions 14 and 23 on related party finance, 2023–24
|
Risk
|
Schedule 1 – Related party debt funding
|
Schedule 2 – Related party derivative arrangements
|
Schedule 3 – Interest-free lands between related parties
|
|
High risk
|
214 (9.75%)
|
9 (10.46%)
|
20 (11.43%)
|
|
High risk – PCG not applied
|
40 (1.82%)
|
0 (0.00%)
|
8 (4.57%)
|
|
Not disclosed
|
20 (0.91%)
|
1 (1.16%)
|
0 (0.00%)
|
|
Medium risk
|
530 (24.16%)
|
18 (20.93%)
|
68 (38.86%)
|
|
Low risk
|
1,342 (61.17%)
|
56 (65.12%)
|
78 (44.57%)
|
|
White zone
|
48 (2.19%)
|
2 (2.33%)
|
1 (0.57%)
|
Table 13 details the data used in Figure 13: Comparison of risk zone disclosures on related party financing arm's length conditions in question 14, 2020–21 to 2023–24.
Table 13: Comparison of risk zone disclosures on related party financing arm's length conditions in question 14, 2020–21 to 2023–24
|
Risk
|
2021
|
2022
|
2023
|
2024
|
|
High risk
|
157 (10.41%)
|
181 (9.63%)
|
220 (10.01%)
|
234 (9.88%)
|
|
High risk – PCG not applied
|
26 (1.72%)
|
40 (2.13%)
|
45 (2.05%)
|
48 (2.03%)
|
|
Not disclosed
|
12 (0.80%)
|
7 (0.37%)
|
17 (0.77%)
|
20 (0.85%)
|
|
Medium risk
|
401 (26.59%)
|
514 (27.36%)
|
536 (24.39%)
|
598 (25.24%)
|
|
Low risk
|
878 (58.22%)
|
1,096 (58.33%)
|
1,330 (60.51%)
|
1,420 (59.94%)
|
|
White zone
|
34 (2.26%)
|
41 (2.18%)
|
50 (2.27%)
|
49 (2.07%)
|
Table 14 details the data used in Figure 14: Comparison of risk zone disclosures on related party financing, derivatives in question 23, 2020–21 to 2023–24.
Table 14: Comparison of risk zone disclosures on related party financing, derivatives in question 23, 2020–21 to 2023–24
|
Risk
|
2021
|
2022
|
2023
|
2024
|
|
High risk
|
11 (12.94%)
|
8 (7.92%)
|
5 (5.32%)
|
9 (10.47%)
|
|
High risk – PCG not applied
|
1 (1.18%)
|
0 (0.00%)
|
0 (0.00%)
|
0 (0.00%)
|
|
Not disclosed
|
0 (0.00%)
|
0 (0.00%)
|
0 (0.00%)
|
1 (1.16%)
|
|
Medium risk
|
19 (22.35%)
|
19 (18.81%)
|
12 (12.77%)
|
18 (20.93%)
|
|
Low risk
|
53 (62.35%)
|
73 (72.28%)
|
76 (80.85%)
|
56 (65.11%)
|
|
White zone
|
1 (1.18%)
|
1 (0.99%)
|
1 (1.06%)
|
2 (2.33%)
|
Table 15 details the data used in Figure 15: Comparison of risk zone disclosures on hybrid arrangements in question 22, 2020–21 to 2023–24.
Table 15: Comparison of risk zone disclosures on hybrid arrangements in question 22, 2020–21 to 2023–24
|
Risk
|
2021
|
2022
|
2023
|
2024
|
|
Not disclosed
|
0 (0.00%)
|
4 (28.57%)
|
2 (25.00%)
|
5 (38.46%)
|
|
Not low risk
|
0 (0.00%)
|
1 (7.14%)
|
0 (0.00%)
|
0 (0.00%)
|
|
Low risk
|
16 (100.00%)
|
9 (64.29%)
|
6 (75.00%)
|
8 (61.54%)
|
Table 16 details the data used in Figure 16: Comparison of risk zone disclosures on hybrid arrangements in question 39 for 2021–22 and 2023–24.
Table 16: Comparison of risk zone disclosures on hybrid arrangements in question 39, 2021–22 to 2023–24
|
Risk
|
2022
|
2023
|
2024
|
|
Very high risk
|
3 (0.30%)
|
11 (0.96%)
|
11 (0.91%)
|
|
High risk
|
2 (0.20%)
|
0 (0.00%)
|
0 (0.00%)
|
|
High risk – PCG not applied
|
183 (18.04%)
|
11 (0.96%)
|
11 (0.91%)
|
|
Not disclosed
|
6 (0.59%)
|
10 (0.89%)
|
9 (0.74%)
|
|
Moderate risk
|
0 (0.00%)
|
0 (0.00%)
|
1 (0.08%)
|
|
Low–moderate risk
|
81 (7.99%)
|
162 (14.21%)
|
170 (14.04%)
|
|
Low risk
|
737 (72.68%)
|
943 (82.72%)
|
1,007 (83.15%)
|
|
White zone
|
2 (0.20%)
|
3 (0.26%)
|
2 (0.17%)
|
Table 17 details the data used in Figure 17: Comparison of risk zone disclosures on inbound distribution arrangements in question 24, 2020–21 to 2023–24.
Table 17: Comparison of risk zone disclosures on inbound distribution arrangements in question 24, 2020–21 to 2023–24
|
Risk
|
2021
|
2022
|
2023
|
2024
|
|
High risk
|
68 (23.21%)
|
65 (20.31%)
|
63 (19.27%)
|
72 (20.63%)
|
|
PCG not applied
|
41 (13.99%)
|
40 (12.50%)
|
36 (11.01%)
|
33 (9.45%)
|
|
Not disclosed
|
5 (1.71%)
|
4 (1.25%)
|
2 (0.61%)
|
4 (1.15%)
|
|
Medium risk
|
96 (32.76%)
|
106 (33.13%)
|
108 (33.03%)
|
116 (33.24%)
|
|
Low risk
|
83 (28.33%)
|
105 (32.81%)
|
118 (36.09%)
|
124 (35.53%)
|
Table 18 details the data used in Figure 18: international related party Intangibles Migration Arrangements that involved a migration of intangible assets in 2023–24.
Table 18: International related party Intangibles Migration Arrangements that involved a Migration of intangible assets in question 44, 2023–24
|
Risk
|
2024
|
|
High risk
|
4 (3.85%)
|
|
High risk – PCG not applied
|
4 (3.85%)
|
|
Medium risk
|
11 (10.57%)
|
|
Low–medium risk
|
9 (8.65%)
|
|
Low risk
|
39 (37.00%)
|
|
White Zone
|
4 (3.85%)
|
|
Insufficient time – Dec early balancer
|
33 (31.73%)
|
Table 19 details the data used in Figure 19: international related party Intangibles Migration Arrangements in the current year that did not involve a migration of intangible assets in 2023–24.
Table 19: International related party Intangibles Migration Arrangements in the current year that did not involve a Migration of intangible assets in question 45, 2023–24
|
Risk
|
2024
|
|
High risk – PCG not applied
|
0 (0.00%)
|
|
Connection with prior migration
|
44 (17.81%)
|
|
No connection with prior migration
|
165 (66.80%)
|
|
Connection to a prior migration unknown
|
0 (0.00%)
|
|
Not disclosed
|
3 (1.22%)
|
|
Insufficient time – Dec early balancer
|
35 (14.17%)
|
