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
Download data from the 2015–16 income year onwards at Table 3External Link.
Entity type |
2015–16 |
2016–17 |
2017–18 |
2018–19 |
2019–20 |
---|---|---|---|---|---|
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 |
Entity type |
2015–16 |
2016–17 |
2017–18 |
2018–19 |
2019–20 |
---|---|---|---|---|---|
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.
IRPD type |
2015–16 |
2016–17 |
2017–18 |
2018–19 |
2019–20 |
---|---|---|---|---|---|
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.
IRPD type |
2018–19 |
2019–20 |
||||
---|---|---|---|---|---|---|
Entities |
Average |
Median |
Entities |
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
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 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
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.
IRPD type |
2015–16 |
2016–17 |
2017–18 |
2018–19 |
2019–20 |
---|---|---|---|---|---|
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.
IRPD type |
2018–19 |
2019–20 |
||||
---|---|---|---|---|---|---|
Entities |
Average |
Median |
Entities |
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.
|
2015–16 |
2016–17 |
2017–18 |
2018–19 |
2019–20 |
---|---|---|---|---|---|
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% |
|
2018–19 |
2019–20 |
|||||
---|---|---|---|---|---|---|---|
Entities |
Average |
Median |
Entities |
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.
|
2015–16 |
2016–17 |
2017–18 |
2018–19 |
2019–20 |
---|---|---|---|---|---|
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% |
|
2018–19 |
2019–20 |
||||
---|---|---|---|---|---|---|
Entities |
Average |
Median |
Entities |
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
Download data for the 2019–20 income year at Table 3.
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% |
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:
- 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 3.
Report type |
Companies |
Partnerships |
Trusts |
Total |
---|---|---|---|---|
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 3.
Report type |
2015–16 |
2016–17 |
2017–18 |
2018–19 |
2019–20 |
---|---|---|---|---|---|
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.