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IRP revenue

Last updated 9 October 2022

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 3External Link.

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 3External Link.

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 1External Link.

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 1External Link.

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