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International related party dealings statistics 2020–21

This annual overview provides key statistics on international related party dealings (IRPDs).

Last updated 12 July 2023


International related party dealings statistics 2020–21 provides key statistics sourced from processed international dealings schedules (IDS) and local file – part A (LFPA) lodgments for the 2020–21 and earlier income years.

International related party dealings (IRPDs) are international commercial or financial dealings or relations which can be subject to Subdivision 815-B of the ITAA 1997 or the associated enterprises article of a relevant double tax agreement (DTA). IRPDs therefore include dealings between associated parties such as 2 subsidiaries of the same corporate group.

Each section provides summary tables and charts. You can access detailed statistics in Excel format from Link by selecting link under the tables or charts. In, press the Download button, then open or save the file.

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