IRPD statistics

Detailed data

For more detailed data, see:

• Table 1Opens in a new window: Selected items by IRPD type, 2015–16 to 2019–20 income years
• Table 2Opens in a new window: IRP expenditure and revenue by country / jurisdiction, 2019–20 income year.

IRPD snapshot

The snapshot summarises IRP expenditure and IRP revenue, including:

• total expenditure and revenue for all entities
• expenditure and revenue broken down by entity type.

Chart 1: IRP expenditure and revenue, 2015–16 to 2019–20 income years

Download data from the 2015–16 income year onwards at Table 3External Link.

Table 1: IRP expenditure by entity type, 2015–16 to 2019–20 income years

Entity type	2015–16 ($m)	2016–17 ($m)	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)
Companies	226,473	225,212	250,480	271,537	279,467
Partnerships	380	393	497	484	576
Trusts	1,387	1,792	2,053	2,407	2,701
Total	228,240	227,397	253,029	274,428	282,744

Table 2: IRP revenue by entity type, 2015–16 to 2019–20 income years

Entity type	2015–16 ($m)	2016–17 ($m)	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)
Companies	138,938	143,814	157,750	190,862	200,068
Partnerships	833	899	1,233	1,175	1,347
Trusts	1,712	1,116	1,143	1,023	972
Total	141,483	145,829	160,126	193,060	202,387

IRP expenditure

This section provides an overview of total IRP expenditure, including break downs by IRPD type.

Chart 2 and Chart 3 show that IRP expenditure is highly concentrated.

In the 2019–20 income year:

• Entities that disclose more than $500 million in IRP expenditure  
  • account for almost 50% of total IRP expenditure
  • represent 1% of those that disclose IRP expenditure.
• Entities that disclose up to $10 million in IRP expenditure  
  • account for 5% of total IRPD expenditure
  • represent more than 70% of those that disclose IRP expenditure.

Chart 2: IRP expenditure – Pareto chart of ranged IRP expenditure per entity (dollar value), 2019–20 income year

Download data for the 2019–20 income year at Table 3External Link.

Chart 3: IRP expenditure – Histogram of ranged IRP expenditure per entity (counts), 2019–20 income year

Download data for the 2019–20 income year at Table 3External Link.

Chart 4 shows the majority of IRP expenditure (by dollar value) relates to tangible goods of a revenue nature (sale or purchase of trading stock and raw materials), followed by services arrangements and financial dealings.

Chart 4: IRP expenditure by IRPD type, 2019–20 income year

Download data for the 2019–20 income year at Table 3External Link.

The following tables provide break downs of IRP expenditure:

• Table 3 shows the total dollar value by IRPD type
• Table 4 shows entity counts, averages (means) and medians by IRPD type.

Table 3: IRP expenditure by IRPD type, 2015–16 to 2019–20 income years

IRPD type	2015–16 ($m)	2016–17 ($m)	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)
Tangible property of a revenue nature	147,424	150,173	167,292	183,058	184,124
Royalties and licence fees	7,860	7,947	8,364	9,223	9,352
Rent and leasing	2,213	1,317	1,000	994	822
Service arrangements	34,209	33,140	37,598	43,562	49,590
Total financial dealings	30,788	28,846	32,502	31,511	32,756
a) Interest	16,879	17,233	17,504	18,299	18,033
b) Guarantees	983	862	894	925	948
c) Insurance	681	638	696	689	851
d) Reinsurance	5,195	5,340	7,590	6,390	5,941
e) Derivatives	5,232	4,440	5,133	4,429	5,745
f) Other financial	1,818	332	685	779	1,237
Share-based employee remuneration	820	823	883	1,077	1,286
Other IRPDs	4,926	5,152	5,390	5,003	4,815
Total	228,240	227,397	253,029	274,428	282,744

Download data from the 2015–16 income year onwards at Table 1External Link.

Table 4: IRP expenditure – entity counts, averages and medians, by IRPD type, 2018–19 to 2019–20 income years

IRPD type	2018–19			2019–20
	Entities (no.)	Average ($)	Median ($)	Entities (no.)	Average ($)	Median ($)
Tangible property of a revenue nature	3,276	55,878,564	5,739,343	3,297	55,845,917	6,153,238
Royalties and licence fees	1,309	7,046,088	877,825	1,313	7,122,697	887,843
Rent and leasing	208	4,778,778	640,506	186	4,417,702	669,407
Service arrangements	4,753	9,165,200	1,000,000	4,898	10,124,573	1,021,155
Total financial dealings	4,238	7,435,408	353,486	4,232	7,740,018	316,517
a) Interest	3,858	4,743,117	346,117	3,847	4,687,653	311,612
b) Guarantees	256	3,613,662	147,360	278	3,408,359	140,171
c) Insurance	380	1,814,315	57,826	387	2,200,083	60,707
d) Reinsurance	41	155,843,062	38,213,891	44	135,023,347	40,387,635
e) Derivatives	175	25,310,061	1,436,624	174	33,017,149	1,022,372
f) Other financial	142	5,485,562	322,338	136	9,098,455	316,870
Share-based employee remuneration	425	2,532,983	341,908	425	3,025,462	304,921
Other IRPDs	1,281	3,905,412	269,174	1,297	3,712,241	255,407
Total	7,909	34,698,229	2,928,769	7,939	35,614,598	2,946,411

In this table:

• Counts, averages (means) and medians are calculated excluding zeros.
• Total components don't add to the total count of entities disclosing IRP expenditure because taxpayers may disclose more than one IRPD type.

Download selected data from the 2018–19 income year onwards at Table 1Opens in a new window.

IRP revenue

This section provides an overview of total IRP revenue, including break downs by IRPD type.

Chart 5 and Chart 6 show that IRP revenue is highly concentrated. In the 2019–20 income year:

• Entities that disclose more than $500 million in IRP revenue  
  • account for more than 60% of total IRP revenue
  • represent 1% of those that disclose IRP revenue.
• Entities that disclose up to $10 million in IRP revenue  
  • account for 5% of total IRPD revenue
  • represent almost 80% of those that disclose IRP revenue.

Chart 5: IRP revenue – Pareto chart of ranged IRP revenue per entity (dollar value), 2019–20 income year

Download data for the 2019–20 income year at Table 3External Link.

Chart 6: IRP revenue – Histogram of ranged IRP revenue per entity (counts), 2019–20 income year

Download data for the 2019–20 income year at Table 3Opens in a new window.

Chart 7 shows the majority of IRP revenue (by dollar value) relates to tangible goods of a revenue nature (sale or purchase of trading stock and raw materials), followed by services arrangements and financial dealings.

Chart 7: IRP revenue by IRPD type, 2019–20 income year

Download data for the 2019–20 income year at Table 3Opens in a new window.

The following tables provide break downs of IRP revenue:

• Table 5 shows the total dollar value by IRPD type
• Table 6 shows entity counts, averages (means) and medians by IRPD type.

Table 5: IRP revenue by IRPD type, 2015–16 to 2019–20 income years

IRPD type	2015–16 ($m)	2016–17 ($m)	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)
Tangible property of a revenue nature	84,585	93,910	104,574	126,389	130,777
Royalties and licence fees	2,179	2,418	2,637	3,186	3,138
Rent and leasing	269	369	292	328	303
Service arrangements	27,970	28,439	31,647	36,043	40,509
Total financial dealings	18,730	14,930	15,932	21,026	21,598
a) Interest	3,232	3,242	3,431	3,790	3,702
b) Guarantees	201	209	248	180	174
c) Insurance	261	89	161	498	497
d) Reinsurance	4,894	4,342	5,343	5,791	5,770
e) Derivatives	7,312	3,925	3,881	8,364	5,930
f) Other financial	2,830	3,122	2,868	2,404	5,525
Share-based employee remuneration	163	146	176	194	269
Other IRPDs	7,588	5,618	4,868	5,895	5,794
Total	141,483	145,829	160,126	193,060	202,387

Download data from the 2015–16 income year onwards at Table 1Opens in a new window.

Table 6: IRP revenue – counts, averages and medians, by IRPD type, 2018–19 to 2019–20 income years

IRPD type	2018–19			2019–20
	Entities (no.)	Average ($)	Median ($)	Entities (no.)	Average ($)	Median ($)
Tangible property of a revenue nature	2,305	54,832,692	1,216,570	2,339	55,911,631	1,088,805
Royalties and licence fees	475	6,707,339	721,721	511	6,140,761	667,931
Rent and leasing	111	2,952,649	272,194	116	2,610,705	424,489
Service arrangements	4,166	8,651,624	1,488,996	4,321	9,374,853	1,548,383
Total financial dealings	2,042	10,296,577	227,500	2,058	10,494,540	202,746
a) Interest	1,850	2,048,594	203,992	1,882	1,966,864	182,231
b) Guarantees	57	3,152,749	267,770	59	2,947,706	181,465
c) Insurance	97	5,130,168	87,621	93	5,339,683	166,592
d) Reinsurance	41	141,248,398	16,044,927	41	140,743,700	20,425,275
e) Derivatives	161	51,947,412	1,247,897	157	37,771,211	1,404,535
f) Other financial	79	30,426,082	248,176	61	90,574,582	356,818
Share-based employee remuneration	77	2,515,825	255,619	82	3,282,540	172,960
Other IRPDs	1,162	5,073,251	395,136	1,168	4,960,367	406,942
Total	5,996	32,198,165	2,073,426	6,143	32,946,029	2,113,746

In this table:

• Counts, averages (means) and medians are calculated excluding zeros.
• Total components do not add to the total count of entities disclosing IRP revenue because taxpayers may disclose more than one IRPD type.

Download selected data from the 2018–19 income year onwards at Table 1Opens in a new window.

IRP inbound borrowings

This section provides statistics for IRP inbound borrowings. The average quarterly balance of debt interests on issue to related parties (inbound borrowings) is broken down into:

• Interest-free debt, where no interest or other return is payable
• Interest-bearing debt, where interest or other return is payable.

Table 7: IRP inbound borrowings, 2015–16 to 2019–20 income years

	2015–16 ($m)	2016–17 ($m)	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)
Average debt balance	499,808	533,777	524,094	535,607	532,079
a) Interest-free	94,479	108,485	112,863	114,521	105,059
b) Interest-bearing	405,329	425,292	411,232	421,086	427,020
Interest expense	16,879	17,233	17,504	18,299	18,033
Implied interest rate (%)	4.1%	4.0%	4.2%	4.3%	4.2%

Table 8: IRP inbound borrowings – entity counts, averages and medians, 2018–19 to 2019–20 income years

	2018–19				2019–20
	Entities (no.)	Average ($)	Median ($)	Entities (no.)		Average ($)	Median ($)
Average debt balance	6,448	83,065,559	5,903,784	6,473		82,199,800	6,035,422
a) Interest-free	3,391	33,771,902	3,426,088	3,433		30,602,803	3,520,912
b) Interest-bearing	3,907	107,777,376	8,118,092	3,881		110,028,314	8,000,000
Interest expense	3,858	4,743,117	346,117	3,847		4,687,653	311,612

In these tables:

• Interest expense includes interest expenditure for accounting purposes and capitalised interest deducted for income tax purposes.
• The implied interest rate is calculated on interest-bearing debt and excludes some interest where no average debt balance is disclosed due to data issues.
• Entity counts for interest-free and interest-bearing debt don't add to total entity counts because the same taxpayer may issue interest-free and interest-bearing debt.
• Counts, averages (means) and medians are calculated excluding zeros.

Download selected data from the 2015–16 income year onwards at Table 1Opens in a new window.

IRP outbound loans

This section provides statistics for IRP outbound loans. The average quarterly balance of debt interests held in related parties (outbound loans) is broken down into:

• Interest-free debt, where no interest or other return is charged
• Interest-bearing debt, where interest or other return is charged.

Table 9: IRP outbound loans, 2015–16 to 2019–20 income years

	2015–16 ($m)	2016–17 ($m)	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)
Average debt balance	153,282	153,755	154,201	159,300	163,660
a) Interest-free	37,200	34,513	35,442	34,114	37,775
b) Interest-bearing	116,082	119,242	118,759	125,186	125,885
Interest revenue	3,232	3,242	3,431	3,790	3,702
Implied interest rate (%)	2.7%	2.7%	2.9%	3.0%	2.9%

Table 10: IRP outbound loans – entity counts, averages and medians, 2018–19 to 2019–20 income years

	2018–19			2019–20
	Entities (no.)	Average ($)	Median ($)	Entities (no.)	Average ($)	Median ($)
Average debt balance	3,798	41,943,142	3,991,098	3,889	42,082,748	4,127,010
a) Interest-free	2,413	14,137,426	2,374,646	2,488	15,182,792	2,424,772
b) Interest-bearing	1,835	68,221,495	6,431,087	1,889	66,641,090	6,944,000
Interest revenue	1,850	2,048,594	203,992	1,882	1,966,864	182,231

In these tables:

• Interest revenue includes interest revenue for accounting purposes and capitalised interest returned for income tax purposes.
• The implied interest rate is calculated on interest-bearing debt and excludes some interest where no average debt balance is disclosed due to data issues.
• Entity counts for interest-free and interest-bearing debt don't add to total entity counts because the same taxpayer may hold interest-free and interest-bearing debt.
• Counts, averages (means) and medians are calculated excluding zeros.

Download selected data from the 2015–16 income year onwards at Table 1Opens in a new window.

IRPDs by jurisdiction

This section provides statistics for total IRP expenditure and IRP revenue according to the jurisdiction or country where the related party is located.

Chart 8: Jurisdictions by IRPD value, 2019–20 income year

Download data for the 2019–20 income year at Table 3Opens in a new window.

Table 11: Top 10 jurisdictions by IRP expenditure, 2017–18 to 2019–20 income years

Rank	Jurisdiction	IRP expenditure ($m)			% share of total	% growth
		2017–18	2018–19	2019–20	2019–20	2018–19 to 2019–20	3-year average
1.	Singapore	67,586	76,907	80,346	28.4%	4.5%	12.6%
2.	United States	33,696	36,034	36,529	12.9%	1.4%	3.1%
3.	Japan	21,480	22,490	21,020	7.4%	-6.5%	2.0%
4.	United Kingdom	18,414	17,965	19,982	7.1%	11.2%	5.9%
5.	Germany	15,743	16,155	16,738	5.9%	3.6%	3.6%
6.	Switzerland	15,467	13,960	12,917	4.6%	-7.5%	0.5%
7.	Hong Kong	7,060	8,742	9,998	3.5%	14.4%	14.1%
8.	Netherlands	8,936	8,576	9,402	3.3%	9.6%	5.7%
9.	Ireland	5,031	7,516	9,342	3.3%	24.3%	28.1%
10.	Republic of Korea	6,765	7,038	7,041	2.5%	0.0%	2.4%
	All other jurisdictions	53,535	59,179	59,511	21.0%	0.6%	7.5%

Table 12: Top 10 jurisdictions by IRP revenue, 2017–18 to 2019–20 income years

Rank	Jurisdiction	IRP revenue ($m)			% share of total	% growth
		2017–18	2018–19	2019–20	2019–20	2018–19 to 2019–20	3-year average
1.	Singapore	59,822	73,234	76,470	37.7%	4.4%	11.9%
2.	United States	21,802	24,881	25,339	12.5%	1.8%	7.9%
3.	United Kingdom	12,997	15,976	18,846	9.3%	18.0%	10.9%
4.	Switzerland	12,026	13,998	13,959	6.9%	-0.3%	6.9%
5.	Japan	10,249	11,870	13,516	6.7%	13.9%	13.6%
6.	Hong Kong	6,269	10,373	11,195	5.5%	7.9%	29.5%
7.	New Zealand	6,599	7,103	7,443	3.7%	4.8%	5.8%
8.	China	4,692	4,770	5,656	2.8%	18.6%	17.1%
9.	Ireland	1,388	3,092	3,778	1.9%	22.2%	48.9%
10.	Germany	3,237	3,151	3,628	1.8%	15.1%	11.2%
	All other jurisdictions	22,044	24,231	22,864	11.3%	-5.6%	7.6%

In these tables:

• Top 10 rank reflects the ten countries or jurisdictions with the highest dollar value of IRP expenditure or of revenue in the 2019–20 income year.
• The sum of IRP expenditure or IRP revenue for all jurisdictions may not reconcile to total IRP expenditure or revenue elsewhere in these statistics due to source data limitations and differences. Refer to Methodology for more information.

Download data from the 2019–20 income year at Table 2Opens in a new window.

IRPD lodgments

This section provides statistics for IRPD lodgments by entity and report type.

IRPD statistics for IRP expenditure and IRP revenue are sourced from processed:

• international dealings schedules (IDS)
• Local file – part A (LFPA) lodgments from country-by-country (CBC) reporting entities, comprising  
  • entities that adopt the local file administrative solution ('admin solution'), and disclose IRPDs in the LFPA and not in the IDS
  • entities that disclose IRPDs in both the IDS and the LFPA ('non-admin solution').

IRPD lodgments refers to lodgments by entities that disclose monetary IRPDs (excluding foreign exchange gains and losses) in the IDS or LFPA.

Chart 9: IRPD lodgments by entity type, 2015–16 to 2019–20 income years

Download data from the 2015–16 income year onwards at Table 3Opens in a new window.

Table 13: Count of IRPD lodgments by entity and report type, 2019–20 income year

Report type	Companies (no.)	Partnerships (no.)	Trusts (no.)	Total (no.)
IDS	5,860	74	922	6,856
LFPA	3,709	25	108	3,842
a) Admin solution	2,923	17	66	3,006
b) Non-admin solution	786	8	42	836
Total	9,569	99	1,030	10,698

Chart 10 and Table 14 show most IRP expenditure and IRP revenue (by dollar value) in 2019–20 is disclosed by CBC reporting entities that adopt the admin solution.

Chart 10: Value of IRPD lodgments by report type, 2015–16 to 2019–20 income years

In this chart – Value refers to the total dollar value of IRP expenditure and IRP revenue.

Download data from the 2015–16 income year onwards at Table 3Opens in a new window.

Table 14: Value of IRPD lodgments by report type, 2015–16 to 2019–20 income years

Report type	2015–16 ($m)	2016–17 ($m)	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)
IDS	369,576	49,744	55,141	56,373	49,085
LFPA	146	323,482	358,014	411,115	436,047
a) Admin solution	<1	92,493	237,199	297,958	372,962
b) Non-admin solution	146	230,990	120,815	113,158	63,085
Total	369,722	373,226	413,155	467,488	485,132

In this table – Value refers to the total dollar value of IRP expenditure and IRP revenue.