Ratings tables − Public and multinational business Advance Pricing Arrangement program

Table 1 details the data used in Figure 21: Total APA population by type.

Table 1: Total APA population by type
Total APA population	2020–21	2021–22	2022–23	2023–24	2024–25
Unilateral APA	85	81	65	58	53
UAPAs under negotiation	30	27	26	25	21
UAPAs in place	55	54	39	33	32
Bilateral APA	96	94	94	99	100
BAPAs under negotiation	50	60	56	52	55
BAPAs in place	46	34	38	47	45
Multilateral APA	2	4	2	2	3
MAPAs under negotiation	2	3	2	2	3
MAPAs in place	0	1	0	0	0
Total	183	179	161	159	156

Table 2 details the data used in Figure 22: APAs in place by type.

Table 2: APAs in place by type
APAs in place	2020–21	2021–22	2022–23	2023–24	2024–25
Unilateral APA	55	54	39	33	32
Bilateral APA	46	34	38	47	45
Multilateral APA	0	1	0	0	0
Total	101	89	77	80	77

Table 3 details the data used in Figure 23: APAs under negotiation by type.

Table 3: APAs under negotiation by type
APA under negotiation	2020–21	2021–22	2022–23	2023–24	2024–25
Unilateral APA	30	27	26	25	21
Bilateral APA	50	60	56	52	55
Multilateral APA	2	3	2	2	3
Total	82	90	84	79	79

Table 4 details the data used in Figure 24: Total APA population by ADF rating.

Table 4: Total APA population by ADF rating
Total APA population	2020–21	2021–22	2022–23	2023–24	2024–25
M&E Risk Strategy	44	35	35	33	33
Large Risk Strategy	17	18	18	16	15
Top 100	33	32	22	27	27
Top 1000	89	94	86	83	81
Total	183	179	161	159	156

Table 5 details the data used in Figure 25: Total BAPAs/MAPAs by jurisdiction (Top 10) at 30 June 2025.

Table 6 details the data used in Figure 26: APA EE requests by type.

Table 6: APA EE requests by type
APA Requests	2020–21	2021–22	2022–23	2023–24	2024–25
Unilateral APA	12	12	13	8	4
New	3	2	4	2	1
Renewal	9	10	9	6	3
Bilateral APA	14	33	19	11	17
New	4	6	6	8	8
Renewal	10	27	13	3	9
Multilateral APA	0	3	0	0	1
New	n/a	2	n/a	n/a	n/a
Renewal	n/a	1	n/a	n/a	1
Total	26	48	32	19	22

Table 7 details the data used in Figure 27: APA EE requests by New/Renewal.

Table 7: APA EE requests by New/Renewal
APAs requests	2020–21	2021–22	2022–23	2023–24	2024–25
New	7	10	10	10	9
Renewal	19	38	22	9	13
Total	26	48	32	19	22

Table 8 details the data used in Figure 28: APA Renewal EE requests by type.

Table 8: APA Renewal EE requests by type
Renewal APAs	2020–21	2021–22	2022–23	2023–24	2024–25
Unilateral APA	9	10	9	6	3
Bilateral APA	10	27	13	3	9
Multilateral APA	0	1	0	0	1
Total	19	38	22	9	13

Table 9: APA New EE requests by type
New APAs	2020–21	2021–22	2022–23	2023–24	2024–25
Unilateral APA	3	2	4	2	1
Bilateral APA	4	6	6	8	8
Multilateral APA	0	2	0	0	0
Total	7	10	10	10	9

Table 10 details the data used in Figure 30: APAs signed by type.

Table 10: APAs signed by type
APAs signed	2020–21	2021–22	2022–23	2023–24	2024–25
Unilateral APA	5	8	9	6	7
New	3	1	1	2	1
Renewal	2	7	8	4	6
Bilateral APA	6	17	19	14	8
New	2	0	0	3	2
Renewal	4	17	19	11	6
Multilateral APA	0	1	1	0	0
New	0	1	1	0	0
Renewal	0	0	0	0	0
Total	11	26	29	20	15

Table 11 details the data used in Figure 31: APAs signed by New/Renewal.

Table 11: APAs signed by New/Renewal
APAs signed	2020–21	2021–22	2022–23	2023–24	2024–25
New	5	2	2	5	3
Renewal	6	24	27	15	12
Total	11	26	29	20	15

Table 12 details the data used in Figure 32: Average cycle for completed APAs by type (UAPAs and BAPAs).

Table 12: Average cycle time for completed APAs by type (UAPAs and BAPAs)
APA cycle times	2020–21	2021–22	2022–23	2023–24	2024–25
Unilateral APA	25.37	18.05	17.78	26.61	22.98
Bilateral APA	43.13	20.82	20.31	33.18	41.31
Multilateral APA	n/a	89.72	57.30	n/a	n/a
Average for all types	35.06	22.62	20.80	31.21	32.75

Table 13 details the data used in Figure 33: Average cycle time for completed APAs by New/Renewal (UAPAs and BAPAs).

Table 13: Average cycle time for completed APAs by New/Renewal (UAPAs and BAPAs)
APA cycle times (UAPAs and BAPAs)	2020–21	2021–22	2022–23	2023–24	2024–25
New	30.76	36.66	54.31	34.24	49.85
Renewal	38.65	19.24	18.20	30.20	28.48
Total average	35.06	19.93	19.49	31.21	32.75