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IRPD statistics

Detailed IRPD statistics and links to additional information on data.gov.au.

Last updated 21 July 2024

Detailed data

For more detailed data, see:

  • Table 1: Selected items by IRPD type, 2015–16 to 2019–20 income years
  • Table 2: 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

Chart 1 shows IRP expenditure and revenue values over the last five income years. The link below will take you to the data behind this chart.

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

Chart 2 shows the ranged distribution of IRP expenditure per entity by dollar value for the 2019–20 income year. The link below will take you to the data behind this chart.

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

Chart 3 shows the ranged distribution of IRP expenditure per entity by counts for the 2019–20 income year. The link below will take you to the data behind this chart.

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

Chart 4 shows a breakdown of IRP expenditure by IRPD type for the 2019–20 income year. The link below will take you to the data behind this chart.

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, 201516 to 201920 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 1.

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

Chart 5 shows the ranged distribution of IRP revenue per entity by dollar value for the 2019–20 income year. The link below will take you to the data behind this chart.

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

Chart 6 shows the ranged distribution of IRP revenue per entity by counts for the 2019–20 income year. The link below will take you to the data behind this chart.

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

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

Chart 7 shows a breakdown of IRP revenue by IRPD type for the 2019–20 income year. The link below will take you to the data behind this chart.

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

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 1.

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 1.

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 1.

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 1.

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

Chart 8 shows the top 3 jurisdictions by IRPD value for the 2019–20 income year. The link below will take you to the data behind this chart.

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

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 2.

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:

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

Chart 9 shows lodgment numbers by entity type over the last five income years, with companies, partnerships and trusts continuing to grow in number. The link below will take you to the data behind this chart.

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

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

Chart 10 shows the value of IRPD lodgments by report type for the last five income years. Taxpayers are increasingly adopting the administrative solution to report their IRPDs. The link below will take you to the data behind this chart.

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 3.

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.

 

QC70515