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IRP expenditure

Last updated 9 October 2022

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 do not 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 1External Link.

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