\u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eService arrangements\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,973\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,987,054\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,019,165\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,004\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10,147,945\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e965,375\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal financial dealings\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,305\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,620,307\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e316,018\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,163\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,416,378\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e294,560\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,916\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,624,364\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e311,526\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,763\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,510,714\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e282,897\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Guarantees\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e278\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,411,637\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e140,170\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e289\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,436,885\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e142,808\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ec) Insurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e391\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,177,904\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e60,248\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e406\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,283,622\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e62,679\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ed) Reinsurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e44\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e135,023,347\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e40,387,634\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e44\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e160,677,402\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e49,738,872\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ee) Derivatives\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e174\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e33,017,148\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,022,371\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e175\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e48,835,605\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,158,010\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ef) Other financial\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e136\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,900,046\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e292,410\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e123\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,383,061\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e323,848\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eShare-based employee remuneration\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e427\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,020,842\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e305,619\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e438\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,168,809\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e398,475\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eOther IRPDs\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,316\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,677,191\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e259,333\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,266\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,851,387\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e270,586\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e8,091\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e35,177,980\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e2,886,417\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e7,996\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e34,000,169\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e2,834,895\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eIn this table:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eCounts, averages (means) and medians are calculated excluding zeros.\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eTotal\u003c/strong\u003e components don't add to the total count of entities disclosing IRP expenditure because taxpayers may disclose more than one IRPD type.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eDownload selected data from the 2015\u0026ndash;16 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/3c0f9512-830a-40bb-b247-6962465fc6a3\" class=\"external\" target=\"_blank\"\u003eTable 1\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ch2 id=\"ato-IRPrevenue\"\u003e\u003ca id=\"IRPrevenue\" class=\"anchor\"\u003e\u003c/a\u003eIRP revenue\u003c/h2\u003e\n\u003cp\u003eThis section provides an overview of total \u003ca href=\"#IRPrevenue\" class=\"bookmark\"\u003eIRP revenue\u003c/a\u003e, including break downs by \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/international-related-party-dealings-statistics-2020-21/reference-material#IRPDtype\"\u003eIRPD type\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 5\u003c/strong\u003e and \u003cstrong\u003eChart 6\u003c/strong\u003e show that IRP revenue is highly concentrated. In the 2020\u0026ndash;21 income year:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eEntities that disclose more than $500\u0026nbsp;million in IRP revenue \u0026nbsp; \u0026nbsp;\n \u003cul\u003e\n \u003cli\u003eaccount for more than 60% of total IRP revenue\u003c/li\u003e\n \u003cli\u003erepresent 1% of those that disclose IRP revenue.\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/li\u003e\n \u003cli\u003eEntities that disclose up to $10\u0026nbsp;million in IRP revenue \u0026nbsp; \u0026nbsp;\n \u003cul\u003e\n \u003cli\u003eaccount for 5% of total IRPD revenue\u003c/li\u003e\n \u003cli\u003erepresent almost 80% of those that disclose IRP revenue.\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003e\u003cstrong\u003eChart 5: IRP revenue \u0026ndash; Pareto chart of ranged IRP revenue per entity (dollar value), 2020\u0026ndash;21 income year\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/2051ea0c-ca94-4619-aa78-1fac7cce7feb_Chart_5_IRPD_png\" alt=\"Chart 5 shows the ranged distribution of IRP revenue per entity by dollar value for the 2020–21 income year. The link below will take you to the data behind this chart.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data for the 2020\u0026ndash;21 income year at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\" target=\"_blank\"\u003eTable 3\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 6: IRP revenue \u0026ndash; Histogram of ranged IRP revenue per entity (counts), 2020\u0026ndash;21 income year\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/91e0fffc-b4d1-496d-8500-e259a043701e_Chart_6_IRPD_png\" alt=\"Chart 6 shows the ranged distribution of IRP revenue per entity by counts for the 2020–21 income year. The link below will take you to the data behind this chart.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data for the 2020\u0026ndash;21 income year at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\" target=\"_blank\"\u003eTable 3\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 7\u003c/strong\u003e shows the majority of IRP revenue (by dollar value) relates to tangible goods of a revenue nature (sale of trading stock and raw materials), followed by revenue in respect of services and financial dealings.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 7: IRP revenue by IRPD type, 2020\u0026ndash;21 income year\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/c451045b-bd24-4ca4-b9ea-def8c8ee603f_Chart_7_IRPD_png\" alt=\"Chart 7 shows a breakdown of IRP revenue by IRPD type for the 2020–21 income year. The link below will take you to the data behind this chart.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data for the 2020\u0026ndash;21 income year at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\" target=\"_blank\"\u003eTable 3\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003eThe following tables provide break downs of IRP revenue:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eTable 5\u003c/strong\u003e shows the total dollar value by \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/international-related-party-dealings-statistics-2020-21/reference-material#IRPDtype\"\u003eIRPD type\u003c/a\u003e\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eTable 6\u003c/strong\u003e shows entity counts, averages (means) and medians by \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/international-related-party-dealings-statistics-2020-21/reference-material#IRPDtype\"\u003eIRPD type\u003c/a\u003e.\u003c/li\u003e\n\u003c/ul\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 5: IRP revenue by IRPD type, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eIRPD type\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2016\u0026ndash;17\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2017\u0026ndash;18\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTangible property of a revenue nature\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e93,912\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e104,659\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e126,381\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e131,529\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e131,070\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eRoyalties and licence fees\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,419\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,637\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,187\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,282\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,891\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eRent and leasing\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e369\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e292\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e337\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e315\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e223\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eService arrangements\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e28,434\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e31,664\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e36,095\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e40,695\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e39,463\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal financial dealings\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e14,658\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e15,947\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e21,019\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e21,619\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e24,998\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,236\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,441\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,783\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,721\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,821\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Guarantees\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e209\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e248\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e180\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e174\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e243\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ec) Insurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e89\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e161\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e498\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e497\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e317\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ed) Reinsurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,342\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,343\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,791\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,770\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,825\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ee) Derivatives\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,659\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,885\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,364\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,931\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,500\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ef) Other financial\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,122\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,870\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,404\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,525\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,292\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eShare-based employee remuneration\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e146\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e176\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e194\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e269\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e256\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eOther IRPDs\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,618\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,868\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,903\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,803\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,897\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e145,556\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e160,243\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e193,115\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e203,512\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e205,797\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eDownload data from the 2015\u0026ndash;16 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/3c0f9512-830a-40bb-b247-6962465fc6a3\" class=\"external\" target=\"_blank\"\u003eTable 1\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ctable class=\"tbl-lrg\"\u003e\n \u003ccaption\u003eTable 6: IRP revenue \u0026ndash; counts, averages and medians, by IRPD type, 2019\u0026ndash;20 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth rowspan=\"2\"\u003e\n \u003cp\u003eIRPD type\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTangible property of a revenue nature\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,379\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e55,287,499\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,084,367\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,321\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e56,471,189\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,127,830\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eRoyalties and licence fees\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e522\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,286,898\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e637,095\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e514\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,569,967\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e773,740\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eRent and leasing\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e121\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,601,554\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e472,641\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e119\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,873,448\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e367,995\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eService arrangements\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,393\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,263,640\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,529,540\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,391\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,987,184\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,461,871\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal financial dealings\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,086\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10,363,847\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e202,745\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,122\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e11,780,506\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e134,702\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,907\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,951,406\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e182,329\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,930\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,461,558\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e116,864\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Guarantees\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e58\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,995,856\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e181,678\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e64\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,789,807\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e117,554\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ec) Insurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e95\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,232,888\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e166,592\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e104\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,047,170\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e117,858\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ed) Reinsurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e41\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e140,743,699\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e20,425,275\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e38\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e232,249,784\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e96,328,624\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ee) Derivatives\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e158\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e37,539,060\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,356,447\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e142\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e52,817,912\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,348,277\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ef) Other financial\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e62\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e89,114,614\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e354,019\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e57\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e92,848,046\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e426,567\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eShare-based employee remuneration\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e82\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,282,539\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e172,960\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e76\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,364,281\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e361,330\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eOther IRPDs\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,182\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,909,555\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e400,573\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,160\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,083,791\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e424,529\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e6,249\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e32,567,119\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e2,088,244\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e6,278\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e32,780,723\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e1,997,699\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eIn this table:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eCounts, averages (means) and medians are calculated excluding zeros.\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eTotal\u003c/strong\u003e components don't add to the total count of entities disclosing IRP revenue because taxpayers may disclose more than one IRPD type.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eDownload selected data from the 2015\u0026ndash;16 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/3c0f9512-830a-40bb-b247-6962465fc6a3\" class=\"external\" target=\"_blank\"\u003eTable 1\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ch2 id=\"ato-IRPinboundborrowings\"\u003e\u003ca id=\"IRPinboundborrowings\" class=\"anchor\"\u003e\u003c/a\u003eIRP inbound borrowings\u003c/h2\u003e\n\u003cp\u003eThis 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:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eInterest-free\u003c/strong\u003e debt, where no interest or other return is payable\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eInterest-bearing\u003c/strong\u003e debt, where interest or other return is payable.\u003c/li\u003e\n\u003c/ul\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 7: IRP inbound borrowings, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eIRP inbound borrowings\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2016\u0026ndash;17\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2017\u0026ndash;18\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eAverage debt balance\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e535,117\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e525,116\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e534,278\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e536,185\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e520,008\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest-free\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e108,776\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e113,188\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e114,592\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e106,403\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e110,061\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Interest-bearing\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e426,341\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e411,928\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e419,686\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e429,782\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e409,947\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eInterest expense\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e17,287\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e17,501\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e18,324\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e18,109\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e13,211\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eImplied interest rate \u003cstrong\u003e(%)\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.0%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.2%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.2%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3.2%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 8: IRP inbound borrowings \u0026ndash; entity counts, averages and medians, 2019\u0026ndash;20 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth rowspan=\"2\"\u003e\n \u003cp\u003eIRP inbound borrowings\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eAverage debt balance\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,676\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e80,315,323\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,994,058\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,421\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e80,985,571\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,390,000\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest-free\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,561\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e29,880,153\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,503,847\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,357\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e32,785,548\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,786,031\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Interest-bearing\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,968\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e108,311,964\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,940,907\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,807\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e107,682,498\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,200,000\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eInterest expense\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,916\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,624,364\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e311,526\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,763\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,510,714\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e282,897\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eFor table 7 and table 8:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eInterest expense\u003c/strong\u003e includes interest expenditure for accounting purposes and capitalised interest deducted for income tax purposes.\u003c/li\u003e\n \u003cli\u003eThe \u003cstrong\u003eimplied interest rate\u003c/strong\u003e is calculated on interest-bearing debt and excludes some interest where no average debt balance is disclosed due to data issues.\u003c/li\u003e\n \u003cli\u003eEntity counts for \u003cstrong\u003einterest-free\u003c/strong\u003e and \u003cstrong\u003einterest-bearing\u003c/strong\u003e debt don't add to total entity counts because the same taxpayer may issue interest-free and interest-bearing debt.\u003c/li\u003e\n \u003cli\u003eCounts, averages (means) and medians are calculated excluding zeros.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eDownload selected data from the 2015\u0026ndash;16 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/3c0f9512-830a-40bb-b247-6962465fc6a3\" class=\"external\" target=\"_blank\"\u003eTable 1\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ch2 id=\"ato-IRPoutboundloans\"\u003e\u003ca id=\"IRPoutboundloans\" class=\"anchor\"\u003e\u003c/a\u003eIRP outbound loans\u003c/h2\u003e\n\u003cp\u003eThis section provides statistics for IRP outbound loans. The average quarterly balance of debt interests held in related parties (outbound loans) is broken down into:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eInterest-free\u003c/strong\u003e debt, where no interest or other return is charged\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eInterest-bearing\u003c/strong\u003e debt, where interest or other return is charged.\u003c/li\u003e\n\u003c/ul\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 9: IRP outbound loans, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eIRP outbound loans\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2016\u0026ndash;17\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2017\u0026ndash;18\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eAverage debt balance\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e153,735\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e153,854\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e161,918\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e165,609\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e163,066\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest-free\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e34,525\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e35,647\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e35,859\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e38,952\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e38,165\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Interest-bearing\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e119,210\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e118,208\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e126,059\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e126,657\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e124,901\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eInterest revenue\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,236\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,441\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,783\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,721\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,821\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eImplied interest rate \u003cstrong\u003e(%)\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.2%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 10: IRP outbound loans \u0026ndash; entity counts, averages and medians, 2019\u0026ndash;20 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth rowspan=\"2\"\u003e\n \u003cp\u003eIRP outbound loans\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eAverage debt balance\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,999\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e41,412,567\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,120,058\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,974\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e41,033,216\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,278,949\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest-free\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,581\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e15,091,725\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,486,336\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,460\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e15,514,060\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,521,829\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Interest-bearing\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,910\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e66,312,624\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,963,696\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,967\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e63,498,430\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,897,463\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eInterest revenue\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,907\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,951,406\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e182,329\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,930\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,461,558\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e116,864\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eFor table 9 and table 10:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eInterest revenue\u003c/strong\u003e includes interest revenue for accounting purposes and capitalised interest returned for income tax purposes.\u003c/li\u003e\n \u003cli\u003eThe \u003cstrong\u003eimplied interest rate\u003c/strong\u003e is calculated on interest-bearing debt and excludes some interest where no average debt balance is disclosed due to data issues.\u003c/li\u003e\n \u003cli\u003eEntity counts for \u003cstrong\u003einterest-free\u003c/strong\u003e and \u003cstrong\u003einterest-bearing\u003c/strong\u003e debt don't add to total entity counts because the same taxpayer may hold interest-free and interest-bearing debt.\u003c/li\u003e\n \u003cli\u003eCounts, averages (means) and medians are calculated excluding zeros.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eDownload selected data from the 2015\u0026ndash;16 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/3c0f9512-830a-40bb-b247-6962465fc6a3\" class=\"external\" target=\"_blank\"\u003eTable 1\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ch2 id=\"ato-IRPDsbyjurisdiction\"\u003e\u003ca id=\"IRPDsbyjurisdiction\" class=\"anchor\"\u003e\u003c/a\u003eIRPDs by jurisdiction\u003c/h2\u003e\n\u003cp\u003eThis section provides statistics for total \u003ca href=\"#IRPexpenditure\" class=\"bookmark\"\u003eIRP expenditure\u003c/a\u003e and \u003ca href=\"#IRPrevenue\" class=\"bookmark\"\u003eIRP revenue\u003c/a\u003e according to the jurisdiction or country where the related party is located.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 8: Jurisdictions by IRPD value, 2020\u0026ndash;21 income year\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/b10881af-f612-4929-9db3-7142f57c4701_Chart_8_IRPD_png\" alt=\"Chart 8 shows the top 3 jurisdictions by IRPD value for the 2020–21 income year. The link below will take you to the data behind this chart.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data for the 2020\u0026ndash;21 income year at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\" target=\"_blank\"\u003eTable 3\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ctable class=\"tbl-lrg\"\u003e\n \u003ccaption\u003eTable 11: Top 10 jurisdictions by IRP expenditure, 2018\u0026ndash;19 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\" rowspan=\"2\"\u003e\n \u003cp\u003eJurisdiction (Top 10 rank)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003eIRP expenditure ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e%\u0026nbsp;share of total\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"2\"\u003e\n \u003cp\u003e%\u0026nbsp;growth\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20 to 2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e3-year average\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e1. Singapore\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e76,921\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e80,648\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e67,224\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e24.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-16.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e0.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e2. United States\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e36,043\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e36,623\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e37,012\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e13.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e3. Japan\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e22,492\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e21,018\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e21,235\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1.0%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-0.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e4. United Kingdom\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e17,932\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e19,940\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e20,808\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e5. Germany\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e16,176\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e16,748\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e17,007\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1.5%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e6. Switzerland\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e13,964\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e14,081\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e13,286\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-5.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-4.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e7. Ireland\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,522\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,355\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10,801\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.0%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e15.5%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e29.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e8. Hong Kong\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,753\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10,020\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,081\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-9.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e9. Netherlands\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,598\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,412\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,523\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-9.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-1.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e10. China\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,996\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,814\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,419\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eAll other jurisdictions\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e59,259\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e59,872\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e59,117\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e21.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-1.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003ctable class=\"tbl-lrg\"\u003e\n \u003ccaption\u003eTable 12: Top 10 jurisdictions by IRP revenue, 2018\u0026ndash;19 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\" rowspan=\"2\"\u003e\n \u003cp\u003eJurisdiction (Top\u0026nbsp;10 rank)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003eIRP revenue ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e%\u0026nbsp;share of total\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"2\"\u003e\n \u003cp\u003e%\u0026nbsp;growth\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20 to 2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e3-year average\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e1. Singapore\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e73,189\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e76,494\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e83,678\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e40.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e12.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e2. United States\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e24,861\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e25,477\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e26,531\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e12.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e3. United Kingdom\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e15,998\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e18,883\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e19,315\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e14.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e4. Switzerland\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e13,998\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e14,025\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e12,931\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-7.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e5. Japan\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e11,871\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e13,521\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10,572\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-21.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e6. Hong Kong\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10,375\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e11,209\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,563\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.2%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-23.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e16.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e7. New Zealand\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,103\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,472\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,957\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6.5%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e8. China\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,727\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,648\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,807\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e9. Germany\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,152\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,633\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,791\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e10. Ireland\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,092\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,775\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,631\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-3.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e47.0%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eAll other jurisdictions\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e24,242\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e23,043\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e22,600\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e11.0%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-1.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e0.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eFor table 11 and table 12:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eTop 10 rank\u003c/strong\u003e reflects the ten countries or jurisdictions with the highest dollar value of IRP expenditure or of revenue in the 2020\u0026ndash;21 income year.\u003c/li\u003e\n \u003cli\u003eThe 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 \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/international-related-party-dealings-statistics-2020-21/reference-material#Methodology\"\u003eMethodology\u003c/a\u003e for more information.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eDownload data from the 2016\u0026ndash;17 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/4113456f-65d3-437f-b2cd-3a22a618a136\" class=\"external\" target=\"_blank\"\u003eTable 2\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ch2 id=\"ato-IRPDlodgments\"\u003e\u003ca id=\"IRPDlodgments\" class=\"anchor\"\u003e\u003c/a\u003eIRPD lodgments\u003c/h2\u003e\n\u003cp\u003eThis section provides statistics for IRPD lodgments by entity and report type.\u003c/p\u003e\n\u003cp\u003eIRPD statistics for \u003ca href=\"#IRPexpenditure\" class=\"bookmark\"\u003eIRP expenditure\u003c/a\u003e and \u003ca href=\"#IRPrevenue\" class=\"bookmark\"\u003eIRP revenue\u003c/a\u003e are sourced from processed:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003ca href=\"/forms-and-instructions/international-dealings-schedule-2021\"\u003eInternational dealings schedules\u003c/a\u003e (IDS)\u003c/li\u003e\n \u003cli\u003e\u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/pricing/transfer-pricing/country-by-country-reporting/local-file-instructions-2021/local-file-part-a\"\u003eLocal file \u0026ndash; part A\u003c/a\u003e (LFPA) lodgments from \u003ca href=\"/businesses-and-organisations/corporate-tax-measures-and-assurance/public-business-and-international/country-by-country-reporting-entities\"\u003ecountry-by-country (CBC) reporting entities\u003c/a\u003e, comprising \u0026nbsp; \u0026nbsp;\n \u003cul\u003e\n \u003cli\u003eentities that adopt the \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/pricing/transfer-pricing/country-by-country-reporting/local-file-master-file-2020/local-file\"\u003elocal file administrative solution\u003c/a\u003e (admin solution), and disclose IRPDs in the LFPA and not in the IDS\u003c/li\u003e\n \u003cli\u003eentities that disclose IRPDs in both the IDS and the LFPA (non-admin solution).\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eIRPD lodgments refers to lodgments by entities that disclose monetary IRPDs (excluding foreign exchange gains and losses) in the IDS or LFPA.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 9: IRPD lodgments by entity type, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/c3937e28-c64e-4767-9a41-dc009e27e513_Chart_9_IRPD_png\" alt=\"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.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data from the 2016\u0026ndash;17 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\"\u003eTable 3\u003cspan\u003eExternal Link\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 13: Count of IRPD lodgments by entity and report type, 2020\u0026ndash;21 income year\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eReport type\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eCompanies\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003ePartnerships\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eTrusts\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eTotal\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eIDS\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,917\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e65\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e951\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,933\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eLFPA\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,806\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e26\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e94\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,926\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Admin solution\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,878\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e16\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e40\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,934\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Non-admin solution\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e928\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e54\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e992\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e9,723\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e91\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e1,045\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e10,859\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003e\u003cstrong\u003eChart 10\u003c/strong\u003e and \u003cstrong\u003eTable\u003c/strong\u003e \u003cstrong\u003e14\u003c/strong\u003e show most \u003ca href=\"#IRPexpenditure\" class=\"bookmark\"\u003eIRP expenditure\u003c/a\u003e and \u003ca href=\"#IRPrevenue\" class=\"bookmark\"\u003eIRP revenue\u003c/a\u003e (by dollar value) in 2020\u0026ndash;21 is disclosed by CBC reporting entities that adopt the admin solution.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 10: Value of IRPD lodgments by report type, 2015\u0026ndash;16 to 2020\u0026ndash;21 income years\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/eca92cd0-51a5-480d-9d32-fd8a7f20d84a_Chart_10_IRPD_png\" alt=\"Chart 10 shows the value of IRPD lodgments by report type for the last six 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.\"\u003e\u003c/p\u003e\n\u003cp\u003eIn this chart \u0026ndash; \u003cstrong\u003eValue\u003c/strong\u003e refers to the total dollar value of \u003ca href=\"#IRPexpenditure\" class=\"bookmark\"\u003eIRP expenditure\u003c/a\u003e and \u003ca href=\"#IRPrevenue\" class=\"bookmark\"\u003eIRP revenue\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003eDownload data from the 2015\u0026ndash;16 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\"\u003eTable 3\u003cspan\u003eExternal Link\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 14: Value of IRPD lodgments by report type, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eReport type\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignRight\"\u003e\n \u003cp\u003e2016\u0026ndash;17\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignRight\"\u003e\n \u003cp\u003e2017\u0026ndash;18\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignRight\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignRight\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignRight\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eIDS\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e49,678\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e55,188\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e56,383\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e49,955\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e47,159\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eLFPA\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e323,311\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e358,160\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e410,711\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e438,182\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e430,503\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Admin solution\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e92,435\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e237,180\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e297,996\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e374,740\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e379,576\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Non-admin solution\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e230,877\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e120,980\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e112,716\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e63,443\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e50,928\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e372,989\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e413,348\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e467,095\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e488,137\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e477,663\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eIn this table \u0026ndash; \u003cstrong\u003eValue\u003c/strong\u003e refers to the total dollar value of \u003ca href=\"#IRPexpenditure\" class=\"bookmark\"\u003eIRP expenditure\u003c/a\u003e and \u003ca href=\"#IRPrevenue\" class=\"bookmark\"\u003eIRP revenue\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003e\u0026nbsp;\u003c/p\u003e"},"showOnThisPage":{"value":true},"multiPagePDF":{"value":{"href":""}},"subscriptions":[],"ogTitle":{"value":""},"ogDescription":{"value":""},"ogType":{"id":"e9774628-6716-4314-8f32-e5f59bbe5338","url":"/sitecore/system/settings/foundation/metadata/opengraphtypes/website","name":"website","displayName":"website","fields":{"ogType":{"value":"website"},"__Updated":{"value":"2023-01-18T14:29:40Z"}}},"ogUrl":{"value":{"href":""}},"ogImage":{"value":{}},"twitterDescription":{"value":""},"twitterCard":{"id":"0de7c8fd-7a92-4c7e-b5e6-ea1799c5677b","url":"/sitecore/system/settings/foundation/metadata/twittercardtypes/summary","name":"summary","displayName":"summary","fields":{"twitterCardType":{"value":"summary"},"__Updated":{"value":"2023-01-18T14:30:33Z"}}},"twitterImage":{"value":{}},"twitterTitle":{"value":""},"language":{"id":"4ef2b8ef-4453-40f1-97b9-a1844976a936","url":"/sitecore/system/settings/foundation/metadata/languages/en","name":"en","displayName":"English - Australia","fields":{"isRightToLeft":{"value":false},"Charset":{"value":""},"Code page":{"value":""},"Dictionary":{"value":"en-AU.tdf"},"Encoding":{"value":""},"Fallback Language":{"value":""},"Iso":{"value":"en"},"Regional Iso Code":{"value":"en-AU"},"WorldLingo Language Identifier":{"value":""},"__Updated":{"value":"2023-07-03T03:36:43Z"}}},"metaRobots":{"id":"95d1b03a-1b33-4f4f-92fc-73d82a892b09","url":"/sitecore/system/settings/foundation/metadata/robots/noindex","name":"noindex","displayName":"index,follow","fields":{"Name":{"value":"index,follow"},"value":{"value":"index,follow"},"__Updated":{"value":"2023-01-18T00:10:14Z"}}},"metaDescription":{"value":""},"metaCanonical":{"value":{"href":""}},"metaTitle":{"value":""},"metaKeywords":{"value":""},"atoBoosting":{"id":"cdbc482b-69b5-4609-9be9-865d90365951","url":"/sitecore/system/settings/feature/search-boosting/neutral","name":"Neutral","displayName":"Neutral","fields":{"atoBoostingName":{"value":"Neutral"},"__Updated":{"value":"2023-03-27T02:27:02Z"}}},"disableSearch":{"value":false},"__Updated":{"value":"2024-07-23T02:05:47Z"},"pageTitle":{"value":"IRPD statistics"},"description":{"value":"Detailed IRPD statistics and links to additional information on data.gov.au."},"dateUpdated":{"value":"2024-07-22T14:00:00Z"},"firstPublish":{"value":false},"navigationTitleOverride":{"value":""},"audienceCategory":{"id":"1f08c043-1a11-4633-b03d-8cdf2fe173c5","url":"/data-sources/audience-types/business","name":"Business","displayName":"Business","fields":{"audienceType":{"value":"Business"},"__Updated":{"value":"2022-09-07T08:09:13Z"}}},"quickCode":{"value":82333}}}],"content-page-content":[{"uid":"550dbf15-0104-4417-8cdd-f718fc2624c6","componentName":"PageContent","dataSource":"","fields":{"behaviour":{"value":"Inherit"},"parentQuickCode":{"value":"72789"},"natNumber":{"value":""},"contentBody":{"value":"\u003ch2 id=\"ato-Detaileddata\"\u003e\u003ca id=\"Detaileddata\" class=\"anchor\"\u003e\u003c/a\u003eDetailed data\u003c/h2\u003e\n\u003cp\u003eFor more detailed data, see:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/3c0f9512-830a-40bb-b247-6962465fc6a3\" class=\"external\" target=\"_blank\"\u003eTable 1\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e: Selected items by IRPD type, 2015\u0026ndash;16 to 2020\u0026ndash;21 income years\u003c/li\u003e\n \u003cli\u003e\u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/4113456f-65d3-437f-b2cd-3a22a618a136\" class=\"external\" target=\"_blank\"\u003eTable 2\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e: IRP expenditure and revenue by country/jurisdiction, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years.\u003c/li\u003e\n\u003c/ul\u003e\n\u003ch3\u003e\u003ca id=\"IRPDsnapshot\" class=\"anchor\"\u003e\u003c/a\u003eIRPD snapshot\u003c/h3\u003e\n\u003cp\u003eThe snapshot summarises \u003ca href=\"#IRPexpenditure\" class=\"bookmark\"\u003eIRP expenditure\u003c/a\u003e and \u003ca href=\"#IRPrevenue\" class=\"bookmark\"\u003eIRP revenue\u003c/a\u003e, including:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003etotal expenditure and revenue for all entities\u003c/li\u003e\n \u003cli\u003eexpenditure and revenue broken down by entity type.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003e\u003cstrong\u003eChart 1: IRP expenditure and revenue, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/f77bd435-235e-43a3-904c-c0e60a7dbaa9_Chart_1_IRPD_png\" alt=\"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.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data from the 2016\u0026ndash;17 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\" target=\"_blank\"\u003eTable 3\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 1: IRP expenditure by entity type, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eEntity type\u003c/p\u003e\n \u003c/th\u003e\n \u003cth\u003e\n \u003cp\u003e2016\u0026ndash;17\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth\u003e\n \u003cp\u003e2017\u0026ndash;18\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth\u003e\n \u003cp\u003e2018\u0026ndash;19\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth\u003e\n \u003cp\u003e2019\u0026ndash;20\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth\u003e\n \u003cp\u003e2020\u0026ndash;21\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eCompanies\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e225,194\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e250,553\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e271,068\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e281,317\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e269,233\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003ePartnerships\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e393\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e499\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e484\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e583\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e552\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTrusts\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,846\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,052\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,427\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,726\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,081\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e227,433\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e253,104\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e273,979\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e284,625\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e271,865\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 2: IRP revenue by entity type, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eEntity type\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2016\u0026ndash;17\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2017\u0026ndash;18\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eCompanies\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e143,542\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e157,869\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e190,921\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e200,880\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e203,140\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003ePartnerships\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e899\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,231\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,166\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,527\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,193\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTrusts\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,115\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,143\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,028\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,104\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,464\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e145,556\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e160,243\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e193,115\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e203,512\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e205,797\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003ch2 id=\"ato-IRPexpenditure\"\u003e\u003ca id=\"IRPexpenditure\" class=\"anchor\"\u003e\u003c/a\u003eIRP expenditure\u003c/h2\u003e\n\u003cp\u003eThis section provides an overview of total \u003ca href=\"#IRPexpenditure\" class=\"bookmark\"\u003eIRP expenditure\u003c/a\u003e, including break downs by \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/international-related-party-dealings-statistics-2020-21/reference-material#IRPDtype\"\u003eIRPD type\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 2\u003c/strong\u003e and \u003cstrong\u003eChart 3\u003c/strong\u003e show that IRP expenditure is highly concentrated.\u003c/p\u003e\n\u003cp\u003eIn the 2020\u0026ndash;21 income year:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eEntities that disclose more than $500\u0026nbsp;million in IRP expenditure \u0026nbsp; \u0026nbsp; \u0026nbsp; \u0026nbsp;\n \u003cul\u003e\n \u003cli\u003eaccount for almost 50% of total IRP expenditure\u003c/li\u003e\n \u003cli\u003erepresent 1% of those that disclose IRP expenditure.\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/li\u003e\n \u003cli\u003eEntities that disclose up to $10\u0026nbsp;million in IRP expenditure \u0026nbsp; \u0026nbsp; \u0026nbsp; \u0026nbsp;\n \u003cul\u003e\n \u003cli\u003eaccount for 5% of total IRPD expenditure\u003c/li\u003e\n \u003cli\u003erepresent more than 70% of those that disclose IRP expenditure.\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003e\u003cstrong\u003eChart 2: IRP expenditure \u0026ndash; Pareto chart of ranged IRP expenditure per entity (dollar value), 2020\u0026ndash;21 income year\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/a5f0d27d-bf6f-4792-8230-471ec743ae65_Chart_2_IRPD_png\" alt=\"Chart 2 shows the ranged distribution of IRP expenditure per entity by dollar value for the 2020–21 income year. The link below will take you to the data behind this chart.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data for the 2020\u0026ndash;21 income year at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\" target=\"_blank\"\u003eTable 3\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 3: IRP expenditure \u0026ndash; Histogram of ranged IRP expenditure per entity (counts), 2020\u0026ndash;21 income year\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/f1398d8f-1964-4c6a-b52d-8f2db5de56cc_Chart_3_IRPD_png\" alt=\"Chart 3 shows the ranged distribution of IRP expenditure per entity by counts for the 2020–22 income year. The link below will take you to the data behind this chart.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data for the 2020\u0026ndash;21 income year at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\" target=\"_blank\"\u003eTable 3\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 4\u003c/strong\u003e shows the majority of IRP expenditure (by dollar value) relates to tangible goods of a revenue nature (purchase of trading stock and raw materials), followed by expenditure in respect of services and financial dealings.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 4: IRP expenditure by IRPD type, 2020\u0026ndash;21 income year\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/81592e0e-3f13-453a-8209-06b83811f275_Chart_4_IRPD_png\" alt=\"Chart 4 shows a breakdown of IRP expenditure by IRPD type for the 2020–21 income year. The link below will take you to the data behind this chart.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data for the 2020\u0026ndash;21 income year at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\" target=\"_blank\"\u003eTable 3\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.The following tables provide break downs of IRP expenditure:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eTable 3\u003c/strong\u003e shows the total dollar value by \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/international-related-party-dealings-statistics-2020-21/reference-material#IRPDtype\"\u003eIRPD type\u003c/a\u003e\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eTable 4\u003c/strong\u003e shows entity counts, averages (means) and medians by \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/international-related-party-dealings-statistics-2020-21/reference-material#IRPDtype\"\u003eIRPD type\u003c/a\u003e.\u003c/li\u003e\n\u003c/ul\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 3: IRP expenditure by IRPD type, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eIRPD type\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2016\u0026ndash;17\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2017\u0026ndash;18\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTangible property of a revenue nature\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e150,179\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e167,347\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e182,553\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e185,825\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e173,475\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eRoyalties and licence fees\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,947\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,369\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,254\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,378\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,807\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eRent and leasing\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,317\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,000\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e994\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e823\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e665\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eService arrangements\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e33,137\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e37,618\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e43,558\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e49,666\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e50,780\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal financial dealings\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e28,878\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e32,500\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e31,536\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e32,805\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e30,874\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e17,287\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e17,501\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e18,324\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e18,109\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e13,211\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Guarantees\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e862\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e894\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e925\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e948\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e704\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ec) Insurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e638\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e696\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e689\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e852\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e927\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ed) Reinsurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,340\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,590\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,390\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,941\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,070\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ee) Derivatives\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,419\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,133\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,429\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,745\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,546\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ef) Other financial\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e332\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e685\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e779\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,210\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e416\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eShare-based employee remuneration\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e823\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e883\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,077\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,290\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,388\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eOther IRPDs\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,152\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,387\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,008\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,839\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,876\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e227,433\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e253,104\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e273,979\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e284,625\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e271,865\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eDownload data from the 2015\u0026ndash;16 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/3c0f9512-830a-40bb-b247-6962465fc6a3?inner_span=True\" class=\"external\" target=\"_blank\"\u003eTable 1\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ctable class=\"tbl-lrg\"\u003e\n \u003ccaption\u003eTable 4: IRP expenditure \u0026ndash; entity counts, averages and medians, by IRPD type, 2019\u0026ndash;20 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth rowspan=\"2\"\u003e\n \u003cp\u003eIRPD type\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTangible property of a revenue nature\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,342\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e55,602,828\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,961,166\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,308\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e52,441,001\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,998,436\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eRoyalties and licence fees\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,328\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,061,403\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e885,967\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,368\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,168,622\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e850,012\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eRent and leasing\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e187\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,399,563\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e692,008\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e179\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,717,020\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e589,402\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eService arrangements\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,973\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,987,054\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,019,165\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,004\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10,147,945\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e965,375\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal financial dealings\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,305\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,620,307\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e316,018\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,163\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,416,378\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e294,560\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,916\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,624,364\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e311,526\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,763\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,510,714\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e282,897\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Guarantees\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e278\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,411,637\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e140,170\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e289\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,436,885\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e142,808\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ec) Insurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e391\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,177,904\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e60,248\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e406\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,283,622\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e62,679\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ed) Reinsurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e44\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e135,023,347\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e40,387,634\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e44\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e160,677,402\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e49,738,872\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ee) Derivatives\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e174\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e33,017,148\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,022,371\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e175\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e48,835,605\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,158,010\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ef) Other financial\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e136\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,900,046\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e292,410\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e123\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,383,061\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e323,848\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eShare-based employee remuneration\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e427\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,020,842\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e305,619\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e438\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,168,809\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e398,475\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eOther IRPDs\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,316\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,677,191\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e259,333\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,266\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,851,387\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e270,586\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e8,091\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e35,177,980\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e2,886,417\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e7,996\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e34,000,169\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e2,834,895\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eIn this table:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eCounts, averages (means) and medians are calculated excluding zeros.\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eTotal\u003c/strong\u003e components don't add to the total count of entities disclosing IRP expenditure because taxpayers may disclose more than one IRPD type.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eDownload selected data from the 2015\u0026ndash;16 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/3c0f9512-830a-40bb-b247-6962465fc6a3\" class=\"external\" target=\"_blank\"\u003eTable 1\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ch2 id=\"ato-IRPrevenue\"\u003e\u003ca id=\"IRPrevenue\" class=\"anchor\"\u003e\u003c/a\u003eIRP revenue\u003c/h2\u003e\n\u003cp\u003eThis section provides an overview of total \u003ca href=\"#IRPrevenue\" class=\"bookmark\"\u003eIRP revenue\u003c/a\u003e, including break downs by \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/international-related-party-dealings-statistics-2020-21/reference-material#IRPDtype\"\u003eIRPD type\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 5\u003c/strong\u003e and \u003cstrong\u003eChart 6\u003c/strong\u003e show that IRP revenue is highly concentrated. In the 2020\u0026ndash;21 income year:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eEntities that disclose more than $500\u0026nbsp;million in IRP revenue \u0026nbsp; \u0026nbsp;\n \u003cul\u003e\n \u003cli\u003eaccount for more than 60% of total IRP revenue\u003c/li\u003e\n \u003cli\u003erepresent 1% of those that disclose IRP revenue.\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/li\u003e\n \u003cli\u003eEntities that disclose up to $10\u0026nbsp;million in IRP revenue \u0026nbsp; \u0026nbsp;\n \u003cul\u003e\n \u003cli\u003eaccount for 5% of total IRPD revenue\u003c/li\u003e\n \u003cli\u003erepresent almost 80% of those that disclose IRP revenue.\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003e\u003cstrong\u003eChart 5: IRP revenue \u0026ndash; Pareto chart of ranged IRP revenue per entity (dollar value), 2020\u0026ndash;21 income year\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/2051ea0c-ca94-4619-aa78-1fac7cce7feb_Chart_5_IRPD_png\" alt=\"Chart 5 shows the ranged distribution of IRP revenue per entity by dollar value for the 2020–21 income year. The link below will take you to the data behind this chart.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data for the 2020\u0026ndash;21 income year at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\" target=\"_blank\"\u003eTable 3\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 6: IRP revenue \u0026ndash; Histogram of ranged IRP revenue per entity (counts), 2020\u0026ndash;21 income year\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/91e0fffc-b4d1-496d-8500-e259a043701e_Chart_6_IRPD_png\" alt=\"Chart 6 shows the ranged distribution of IRP revenue per entity by counts for the 2020–21 income year. The link below will take you to the data behind this chart.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data for the 2020\u0026ndash;21 income year at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\" target=\"_blank\"\u003eTable 3\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 7\u003c/strong\u003e shows the majority of IRP revenue (by dollar value) relates to tangible goods of a revenue nature (sale of trading stock and raw materials), followed by revenue in respect of services and financial dealings.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 7: IRP revenue by IRPD type, 2020\u0026ndash;21 income year\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/c451045b-bd24-4ca4-b9ea-def8c8ee603f_Chart_7_IRPD_png\" alt=\"Chart 7 shows a breakdown of IRP revenue by IRPD type for the 2020–21 income year. The link below will take you to the data behind this chart.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data for the 2020\u0026ndash;21 income year at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\" target=\"_blank\"\u003eTable 3\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003eThe following tables provide break downs of IRP revenue:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eTable 5\u003c/strong\u003e shows the total dollar value by \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/international-related-party-dealings-statistics-2020-21/reference-material#IRPDtype\"\u003eIRPD type\u003c/a\u003e\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eTable 6\u003c/strong\u003e shows entity counts, averages (means) and medians by \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/international-related-party-dealings-statistics-2020-21/reference-material#IRPDtype\"\u003eIRPD type\u003c/a\u003e.\u003c/li\u003e\n\u003c/ul\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 5: IRP revenue by IRPD type, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eIRPD type\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2016\u0026ndash;17\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2017\u0026ndash;18\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTangible property of a revenue nature\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e93,912\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e104,659\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e126,381\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e131,529\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e131,070\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eRoyalties and licence fees\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,419\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,637\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,187\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,282\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,891\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eRent and leasing\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e369\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e292\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e337\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e315\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e223\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eService arrangements\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e28,434\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e31,664\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e36,095\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e40,695\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e39,463\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal financial dealings\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e14,658\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e15,947\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e21,019\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e21,619\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e24,998\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,236\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,441\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,783\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,721\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,821\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Guarantees\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e209\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e248\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e180\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e174\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e243\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ec) Insurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e89\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e161\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e498\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e497\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e317\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ed) Reinsurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,342\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,343\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,791\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,770\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,825\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ee) Derivatives\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,659\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,885\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,364\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,931\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,500\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ef) Other financial\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,122\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,870\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,404\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,525\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,292\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eShare-based employee remuneration\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e146\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e176\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e194\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e269\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e256\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eOther IRPDs\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,618\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,868\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,903\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,803\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,897\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e145,556\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e160,243\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e193,115\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e203,512\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e205,797\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eDownload data from the 2015\u0026ndash;16 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/3c0f9512-830a-40bb-b247-6962465fc6a3\" class=\"external\" target=\"_blank\"\u003eTable 1\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ctable class=\"tbl-lrg\"\u003e\n \u003ccaption\u003eTable 6: IRP revenue \u0026ndash; counts, averages and medians, by IRPD type, 2019\u0026ndash;20 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth rowspan=\"2\"\u003e\n \u003cp\u003eIRPD type\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTangible property of a revenue nature\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,379\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e55,287,499\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,084,367\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,321\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e56,471,189\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,127,830\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eRoyalties and licence fees\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e522\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,286,898\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e637,095\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e514\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,569,967\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e773,740\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eRent and leasing\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e121\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,601,554\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e472,641\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e119\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,873,448\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e367,995\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eService arrangements\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,393\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,263,640\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,529,540\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,391\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,987,184\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,461,871\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal financial dealings\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,086\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10,363,847\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e202,745\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,122\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e11,780,506\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e134,702\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,907\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,951,406\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e182,329\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,930\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,461,558\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e116,864\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Guarantees\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e58\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,995,856\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e181,678\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e64\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,789,807\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e117,554\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ec) Insurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e95\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,232,888\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e166,592\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e104\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,047,170\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e117,858\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ed) Reinsurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e41\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e140,743,699\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e20,425,275\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e38\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e232,249,784\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e96,328,624\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ee) Derivatives\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e158\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e37,539,060\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,356,447\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e142\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e52,817,912\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,348,277\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ef) Other financial\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e62\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e89,114,614\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e354,019\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e57\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e92,848,046\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e426,567\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eShare-based employee remuneration\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e82\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,282,539\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e172,960\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e76\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,364,281\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e361,330\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eOther IRPDs\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,182\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,909,555\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e400,573\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,160\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,083,791\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e424,529\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e6,249\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e32,567,119\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e2,088,244\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e6,278\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e32,780,723\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e1,997,699\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eIn this table:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eCounts, averages (means) and medians are calculated excluding zeros.\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eTotal\u003c/strong\u003e components don't add to the total count of entities disclosing IRP revenue because taxpayers may disclose more than one IRPD type.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eDownload selected data from the 2015\u0026ndash;16 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/3c0f9512-830a-40bb-b247-6962465fc6a3\" class=\"external\" target=\"_blank\"\u003eTable 1\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ch2 id=\"ato-IRPinboundborrowings\"\u003e\u003ca id=\"IRPinboundborrowings\" class=\"anchor\"\u003e\u003c/a\u003eIRP inbound borrowings\u003c/h2\u003e\n\u003cp\u003eThis 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:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eInterest-free\u003c/strong\u003e debt, where no interest or other return is payable\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eInterest-bearing\u003c/strong\u003e debt, where interest or other return is payable.\u003c/li\u003e\n\u003c/ul\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 7: IRP inbound borrowings, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eIRP inbound borrowings\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2016\u0026ndash;17\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2017\u0026ndash;18\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eAverage debt balance\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e535,117\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e525,116\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e534,278\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e536,185\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e520,008\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest-free\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e108,776\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e113,188\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e114,592\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e106,403\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e110,061\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Interest-bearing\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e426,341\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e411,928\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e419,686\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e429,782\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e409,947\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eInterest expense\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e17,287\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e17,501\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e18,324\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e18,109\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e13,211\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eImplied interest rate \u003cstrong\u003e(%)\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.0%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.2%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.2%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3.2%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 8: IRP inbound borrowings \u0026ndash; entity counts, averages and medians, 2019\u0026ndash;20 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth rowspan=\"2\"\u003e\n \u003cp\u003eIRP inbound borrowings\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eAverage debt balance\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,676\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e80,315,323\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,994,058\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,421\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e80,985,571\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,390,000\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest-free\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,561\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e29,880,153\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,503,847\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,357\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e32,785,548\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,786,031\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Interest-bearing\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,968\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e108,311,964\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,940,907\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,807\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e107,682,498\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,200,000\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eInterest expense\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,916\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,624,364\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e311,526\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,763\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,510,714\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e282,897\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eFor table 7 and table 8:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eInterest expense\u003c/strong\u003e includes interest expenditure for accounting purposes and capitalised interest deducted for income tax purposes.\u003c/li\u003e\n \u003cli\u003eThe \u003cstrong\u003eimplied interest rate\u003c/strong\u003e is calculated on interest-bearing debt and excludes some interest where no average debt balance is disclosed due to data issues.\u003c/li\u003e\n \u003cli\u003eEntity counts for \u003cstrong\u003einterest-free\u003c/strong\u003e and \u003cstrong\u003einterest-bearing\u003c/strong\u003e debt don't add to total entity counts because the same taxpayer may issue interest-free and interest-bearing debt.\u003c/li\u003e\n \u003cli\u003eCounts, averages (means) and medians are calculated excluding zeros.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eDownload selected data from the 2015\u0026ndash;16 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/3c0f9512-830a-40bb-b247-6962465fc6a3\" class=\"external\" target=\"_blank\"\u003eTable 1\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ch2 id=\"ato-IRPoutboundloans\"\u003e\u003ca id=\"IRPoutboundloans\" class=\"anchor\"\u003e\u003c/a\u003eIRP outbound loans\u003c/h2\u003e\n\u003cp\u003eThis section provides statistics for IRP outbound loans. The average quarterly balance of debt interests held in related parties (outbound loans) is broken down into:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eInterest-free\u003c/strong\u003e debt, where no interest or other return is charged\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eInterest-bearing\u003c/strong\u003e debt, where interest or other return is charged.\u003c/li\u003e\n\u003c/ul\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 9: IRP outbound loans, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eIRP outbound loans\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2016\u0026ndash;17\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2017\u0026ndash;18\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eAverage debt balance\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e153,735\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e153,854\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e161,918\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e165,609\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e163,066\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest-free\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e34,525\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e35,647\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e35,859\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e38,952\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e38,165\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Interest-bearing\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e119,210\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e118,208\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e126,059\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e126,657\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e124,901\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eInterest revenue\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,236\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,441\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,783\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,721\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,821\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eImplied interest rate \u003cstrong\u003e(%)\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.2%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 10: IRP outbound loans \u0026ndash; entity counts, averages and medians, 2019\u0026ndash;20 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth rowspan=\"2\"\u003e\n \u003cp\u003eIRP outbound loans\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eAverage debt balance\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,999\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e41,412,567\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,120,058\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,974\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e41,033,216\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,278,949\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest-free\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,581\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e15,091,725\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,486,336\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,460\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e15,514,060\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,521,829\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Interest-bearing\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,910\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e66,312,624\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,963,696\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,967\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e63,498,430\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,897,463\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eInterest revenue\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,907\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,951,406\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e182,329\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,930\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,461,558\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e116,864\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eFor table 9 and table 10:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eInterest revenue\u003c/strong\u003e includes interest revenue for accounting purposes and capitalised interest returned for income tax purposes.\u003c/li\u003e\n \u003cli\u003eThe \u003cstrong\u003eimplied interest rate\u003c/strong\u003e is calculated on interest-bearing debt and excludes some interest where no average debt balance is disclosed due to data issues.\u003c/li\u003e\n \u003cli\u003eEntity counts for \u003cstrong\u003einterest-free\u003c/strong\u003e and \u003cstrong\u003einterest-bearing\u003c/strong\u003e debt don't add to total entity counts because the same taxpayer may hold interest-free and interest-bearing debt.\u003c/li\u003e\n \u003cli\u003eCounts, averages (means) and medians are calculated excluding zeros.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eDownload selected data from the 2015\u0026ndash;16 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/3c0f9512-830a-40bb-b247-6962465fc6a3\" class=\"external\" target=\"_blank\"\u003eTable 1\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ch2 id=\"ato-IRPDsbyjurisdiction\"\u003e\u003ca id=\"IRPDsbyjurisdiction\" class=\"anchor\"\u003e\u003c/a\u003eIRPDs by jurisdiction\u003c/h2\u003e\n\u003cp\u003eThis section provides statistics for total \u003ca href=\"#IRPexpenditure\" class=\"bookmark\"\u003eIRP expenditure\u003c/a\u003e and \u003ca href=\"#IRPrevenue\" class=\"bookmark\"\u003eIRP revenue\u003c/a\u003e according to the jurisdiction or country where the related party is located.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 8: Jurisdictions by IRPD value, 2020\u0026ndash;21 income year\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/b10881af-f612-4929-9db3-7142f57c4701_Chart_8_IRPD_png\" alt=\"Chart 8 shows the top 3 jurisdictions by IRPD value for the 2020–21 income year. The link below will take you to the data behind this chart.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data for the 2020\u0026ndash;21 income year at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\" target=\"_blank\"\u003eTable 3\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ctable class=\"tbl-lrg\"\u003e\n \u003ccaption\u003eTable 11: Top 10 jurisdictions by IRP expenditure, 2018\u0026ndash;19 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\" rowspan=\"2\"\u003e\n \u003cp\u003eJurisdiction (Top 10 rank)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003eIRP expenditure ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e%\u0026nbsp;share of total\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"2\"\u003e\n \u003cp\u003e%\u0026nbsp;growth\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20 to 2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e3-year average\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e1. Singapore\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e76,921\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e80,648\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e67,224\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e24.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-16.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e0.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e2. United States\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e36,043\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e36,623\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e37,012\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e13.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e3. Japan\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e22,492\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e21,018\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e21,235\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1.0%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-0.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e4. United Kingdom\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e17,932\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e19,940\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e20,808\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e5. Germany\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e16,176\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e16,748\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e17,007\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1.5%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e6. Switzerland\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e13,964\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e14,081\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e13,286\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-5.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-4.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e7. Ireland\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,522\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,355\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10,801\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.0%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e15.5%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e29.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e8. Hong Kong\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,753\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10,020\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,081\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-9.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e9. Netherlands\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,598\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,412\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,523\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-9.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-1.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e10. China\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,996\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,814\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,419\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eAll other jurisdictions\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e59,259\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e59,872\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e59,117\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e21.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-1.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003ctable class=\"tbl-lrg\"\u003e\n \u003ccaption\u003eTable 12: Top 10 jurisdictions by IRP revenue, 2018\u0026ndash;19 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\" rowspan=\"2\"\u003e\n \u003cp\u003eJurisdiction (Top\u0026nbsp;10 rank)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003eIRP revenue ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e%\u0026nbsp;share of total\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"2\"\u003e\n \u003cp\u003e%\u0026nbsp;growth\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20 to 2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e3-year average\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e1. Singapore\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e73,189\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e76,494\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e83,678\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e40.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e12.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e2. United States\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e24,861\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e25,477\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e26,531\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e12.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e3. United Kingdom\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e15,998\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e18,883\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e19,315\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e14.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e4. Switzerland\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e13,998\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e14,025\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e12,931\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-7.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e5. Japan\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e11,871\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e13,521\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10,572\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-21.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e6. Hong Kong\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10,375\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e11,209\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,563\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.2%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-23.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e16.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e7. New Zealand\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,103\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,472\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,957\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6.5%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e8. China\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,727\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,648\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,807\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e9. Germany\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,152\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,633\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,791\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e10. Ireland\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,092\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,775\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,631\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-3.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e47.0%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eAll other jurisdictions\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e24,242\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e23,043\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e22,600\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e11.0%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-1.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e0.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eFor table 11 and table 12:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eTop 10 rank\u003c/strong\u003e reflects the ten countries or jurisdictions with the highest dollar value of IRP expenditure or of revenue in the 2020\u0026ndash;21 income year.\u003c/li\u003e\n \u003cli\u003eThe 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 \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/international-related-party-dealings-statistics-2020-21/reference-material#Methodology\"\u003eMethodology\u003c/a\u003e for more information.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eDownload data from the 2016\u0026ndash;17 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/4113456f-65d3-437f-b2cd-3a22a618a136\" class=\"external\" target=\"_blank\"\u003eTable 2\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ch2 id=\"ato-IRPDlodgments\"\u003e\u003ca id=\"IRPDlodgments\" class=\"anchor\"\u003e\u003c/a\u003eIRPD lodgments\u003c/h2\u003e\n\u003cp\u003eThis section provides statistics for IRPD lodgments by entity and report type.\u003c/p\u003e\n\u003cp\u003eIRPD statistics for \u003ca href=\"#IRPexpenditure\" class=\"bookmark\"\u003eIRP expenditure\u003c/a\u003e and \u003ca href=\"#IRPrevenue\" class=\"bookmark\"\u003eIRP revenue\u003c/a\u003e are sourced from processed:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003ca href=\"/forms-and-instructions/international-dealings-schedule-2021\"\u003eInternational dealings schedules\u003c/a\u003e (IDS)\u003c/li\u003e\n \u003cli\u003e\u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/pricing/transfer-pricing/country-by-country-reporting/local-file-instructions-2021/local-file-part-a\"\u003eLocal file \u0026ndash; part A\u003c/a\u003e (LFPA) lodgments from \u003ca href=\"/businesses-and-organisations/corporate-tax-measures-and-assurance/public-business-and-international/country-by-country-reporting-entities\"\u003ecountry-by-country (CBC) reporting entities\u003c/a\u003e, comprising \u0026nbsp; \u0026nbsp;\n \u003cul\u003e\n \u003cli\u003eentities that adopt the \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/pricing/transfer-pricing/country-by-country-reporting/local-file-master-file-2020/local-file\"\u003elocal file administrative solution\u003c/a\u003e (admin solution), and disclose IRPDs in the LFPA and not in the IDS\u003c/li\u003e\n \u003cli\u003eentities that disclose IRPDs in both the IDS and the LFPA (non-admin solution).\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eIRPD lodgments refers to lodgments by entities that disclose monetary IRPDs (excluding foreign exchange gains and losses) in the IDS or LFPA.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 9: IRPD lodgments by entity type, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/c3937e28-c64e-4767-9a41-dc009e27e513_Chart_9_IRPD_png\" alt=\"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.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data from the 2016\u0026ndash;17 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\"\u003eTable 3\u003cspan\u003eExternal Link\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 13: Count of IRPD lodgments by entity and report type, 2020\u0026ndash;21 income year\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eReport type\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eCompanies\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003ePartnerships\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eTrusts\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eTotal\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eIDS\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,917\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e65\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e951\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,933\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eLFPA\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,806\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e26\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e94\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,926\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Admin solution\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,878\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e16\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e40\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,934\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Non-admin solution\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e928\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e54\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e992\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e9,723\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e91\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e1,045\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e10,859\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003e\u003cstrong\u003eChart 10\u003c/strong\u003e and \u003cstrong\u003eTable\u003c/strong\u003e \u003cstrong\u003e14\u003c/strong\u003e show most \u003ca href=\"#IRPexpenditure\" class=\"bookmark\"\u003eIRP expenditure\u003c/a\u003e and \u003ca href=\"#IRPrevenue\" class=\"bookmark\"\u003eIRP revenue\u003c/a\u003e (by dollar value) in 2020\u0026ndash;21 is disclosed by CBC reporting entities that adopt the admin solution.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 10: Value of IRPD lodgments by report type, 2015\u0026ndash;16 to 2020\u0026ndash;21 income years\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/eca92cd0-51a5-480d-9d32-fd8a7f20d84a_Chart_10_IRPD_png\" alt=\"Chart 10 shows the value of IRPD lodgments by report type for the last six 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.\"\u003e\u003c/p\u003e\n\u003cp\u003eIn this chart \u0026ndash; \u003cstrong\u003eValue\u003c/strong\u003e refers to the total dollar value of \u003ca href=\"#IRPexpenditure\" class=\"bookmark\"\u003eIRP expenditure\u003c/a\u003e and \u003ca href=\"#IRPrevenue\" class=\"bookmark\"\u003eIRP revenue\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003eDownload data from the 2015\u0026ndash;16 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\"\u003eTable 3\u003cspan\u003eExternal Link\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 14: Value of IRPD lodgments by report type, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eReport type\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignRight\"\u003e\n \u003cp\u003e2016\u0026ndash;17\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignRight\"\u003e\n \u003cp\u003e2017\u0026ndash;18\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignRight\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignRight\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignRight\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eIDS\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e49,678\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e55,188\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e56,383\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e49,955\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e47,159\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eLFPA\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e323,311\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e358,160\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e410,711\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e438,182\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e430,503\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Admin solution\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e92,435\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e237,180\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e297,996\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e374,740\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e379,576\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Non-admin solution\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e230,877\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e120,980\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e112,716\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e63,443\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e50,928\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e372,989\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e413,348\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e467,095\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e488,137\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e477,663\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eIn this table \u0026ndash; \u003cstrong\u003eValue\u003c/strong\u003e refers to the total dollar value of \u003ca href=\"#IRPexpenditure\" class=\"bookmark\"\u003eIRP expenditure\u003c/a\u003e and \u003ca href=\"#IRPrevenue\" class=\"bookmark\"\u003eIRP revenue\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003e\u0026nbsp;\u003c/p\u003e"},"showOnThisPage":{"value":true},"multiPagePDF":{"value":{"href":""}},"subscriptions":[],"ogTitle":{"value":""},"ogDescription":{"value":""},"ogType":{"id":"e9774628-6716-4314-8f32-e5f59bbe5338","url":"/sitecore/system/settings/foundation/metadata/opengraphtypes/website","name":"website","displayName":"website","fields":{"ogType":{"value":"website"},"__Updated":{"value":"2023-01-18T14:29:40Z"}}},"ogUrl":{"value":{"href":""}},"ogImage":{"value":{}},"twitterDescription":{"value":""},"twitterCard":{"id":"0de7c8fd-7a92-4c7e-b5e6-ea1799c5677b","url":"/sitecore/system/settings/foundation/metadata/twittercardtypes/summary","name":"summary","displayName":"summary","fields":{"twitterCardType":{"value":"summary"},"__Updated":{"value":"2023-01-18T14:30:33Z"}}},"twitterImage":{"value":{}},"twitterTitle":{"value":""},"language":{"id":"4ef2b8ef-4453-40f1-97b9-a1844976a936","url":"/sitecore/system/settings/foundation/metadata/languages/en","name":"en","displayName":"English - Australia","fields":{"isRightToLeft":{"value":false},"Charset":{"value":""},"Code page":{"value":""},"Dictionary":{"value":"en-AU.tdf"},"Encoding":{"value":""},"Fallback Language":{"value":""},"Iso":{"value":"en"},"Regional Iso Code":{"value":"en-AU"},"WorldLingo Language Identifier":{"value":""},"__Updated":{"value":"2023-07-03T03:36:43Z"}}},"metaRobots":{"id":"95d1b03a-1b33-4f4f-92fc-73d82a892b09","url":"/sitecore/system/settings/foundation/metadata/robots/noindex","name":"noindex","displayName":"index,follow","fields":{"Name":{"value":"index,follow"},"value":{"value":"index,follow"},"__Updated":{"value":"2023-01-18T00:10:14Z"}}},"metaDescription":{"value":""},"metaCanonical":{"value":{"href":""}},"metaTitle":{"value":""},"metaKeywords":{"value":""},"atoBoosting":{"id":"cdbc482b-69b5-4609-9be9-865d90365951","url":"/sitecore/system/settings/feature/search-boosting/neutral","name":"Neutral","displayName":"Neutral","fields":{"atoBoostingName":{"value":"Neutral"},"__Updated":{"value":"2023-03-27T02:27:02Z"}}},"disableSearch":{"value":false},"__Updated":{"value":"2024-07-23T02:05:47Z"},"pageTitle":{"value":"IRPD statistics"},"description":{"value":"Detailed IRPD statistics and links to additional information on data.gov.au."},"dateUpdated":{"value":"2024-07-22T14:00:00Z"},"firstPublish":{"value":false},"navigationTitleOverride":{"value":""},"audienceCategory":{"id":"1f08c043-1a11-4633-b03d-8cdf2fe173c5","url":"/data-sources/audience-types/business","name":"Business","displayName":"Business","fields":{"audienceType":{"value":"Business"},"__Updated":{"value":"2022-09-07T08:09:13Z"}}},"quickCode":{"value":82333}}}],"content-page-main":[],"content-page-lower":[{"uid":"1f14ec7c-250a-43ae-98f8-578265d7bb94","componentName":"ChildCardNavigation","dataSource":"","fields":{"cards":[],"count":0}}],"page-qc":[{"uid":"b7518b8a-d4f5-49dc-944d-07fe30af048f","componentName":"QuickCode","dataSource":"","fields":{"behaviour":{"value":"Inherit"},"parentQuickCode":{"value":"72789"},"natNumber":{"value":""},"contentBody":{"value":"\u003ch2 id=\"ato-Detaileddata\"\u003e\u003ca id=\"Detaileddata\" class=\"anchor\"\u003e\u003c/a\u003eDetailed data\u003c/h2\u003e\n\u003cp\u003eFor more detailed data, see:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/3c0f9512-830a-40bb-b247-6962465fc6a3\" class=\"external\" target=\"_blank\"\u003eTable 1\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e: Selected items by IRPD type, 2015\u0026ndash;16 to 2020\u0026ndash;21 income years\u003c/li\u003e\n \u003cli\u003e\u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/4113456f-65d3-437f-b2cd-3a22a618a136\" class=\"external\" target=\"_blank\"\u003eTable 2\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e: IRP expenditure and revenue by country/jurisdiction, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years.\u003c/li\u003e\n\u003c/ul\u003e\n\u003ch3\u003e\u003ca id=\"IRPDsnapshot\" class=\"anchor\"\u003e\u003c/a\u003eIRPD snapshot\u003c/h3\u003e\n\u003cp\u003eThe snapshot summarises \u003ca href=\"#IRPexpenditure\" class=\"bookmark\"\u003eIRP expenditure\u003c/a\u003e and \u003ca href=\"#IRPrevenue\" class=\"bookmark\"\u003eIRP revenue\u003c/a\u003e, including:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003etotal expenditure and revenue for all entities\u003c/li\u003e\n \u003cli\u003eexpenditure and revenue broken down by entity type.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003e\u003cstrong\u003eChart 1: IRP expenditure and revenue, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/f77bd435-235e-43a3-904c-c0e60a7dbaa9_Chart_1_IRPD_png\" alt=\"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.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data from the 2016\u0026ndash;17 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\" target=\"_blank\"\u003eTable 3\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 1: IRP expenditure by entity type, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eEntity type\u003c/p\u003e\n \u003c/th\u003e\n \u003cth\u003e\n \u003cp\u003e2016\u0026ndash;17\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth\u003e\n \u003cp\u003e2017\u0026ndash;18\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth\u003e\n \u003cp\u003e2018\u0026ndash;19\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth\u003e\n \u003cp\u003e2019\u0026ndash;20\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth\u003e\n \u003cp\u003e2020\u0026ndash;21\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eCompanies\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e225,194\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e250,553\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e271,068\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e281,317\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e269,233\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003ePartnerships\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e393\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e499\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e484\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e583\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e552\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTrusts\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,846\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,052\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,427\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,726\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,081\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e227,433\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e253,104\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e273,979\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e284,625\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e271,865\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 2: IRP revenue by entity type, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eEntity type\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2016\u0026ndash;17\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2017\u0026ndash;18\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eCompanies\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e143,542\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e157,869\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e190,921\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e200,880\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e203,140\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003ePartnerships\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e899\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,231\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,166\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,527\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,193\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTrusts\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,115\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,143\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,028\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,104\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,464\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e145,556\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e160,243\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e193,115\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e203,512\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e205,797\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003ch2 id=\"ato-IRPexpenditure\"\u003e\u003ca id=\"IRPexpenditure\" class=\"anchor\"\u003e\u003c/a\u003eIRP expenditure\u003c/h2\u003e\n\u003cp\u003eThis section provides an overview of total \u003ca href=\"#IRPexpenditure\" class=\"bookmark\"\u003eIRP expenditure\u003c/a\u003e, including break downs by \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/international-related-party-dealings-statistics-2020-21/reference-material#IRPDtype\"\u003eIRPD type\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 2\u003c/strong\u003e and \u003cstrong\u003eChart 3\u003c/strong\u003e show that IRP expenditure is highly concentrated.\u003c/p\u003e\n\u003cp\u003eIn the 2020\u0026ndash;21 income year:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eEntities that disclose more than $500\u0026nbsp;million in IRP expenditure \u0026nbsp; \u0026nbsp; \u0026nbsp; \u0026nbsp;\n \u003cul\u003e\n \u003cli\u003eaccount for almost 50% of total IRP expenditure\u003c/li\u003e\n \u003cli\u003erepresent 1% of those that disclose IRP expenditure.\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/li\u003e\n \u003cli\u003eEntities that disclose up to $10\u0026nbsp;million in IRP expenditure \u0026nbsp; \u0026nbsp; \u0026nbsp; \u0026nbsp;\n \u003cul\u003e\n \u003cli\u003eaccount for 5% of total IRPD expenditure\u003c/li\u003e\n \u003cli\u003erepresent more than 70% of those that disclose IRP expenditure.\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003e\u003cstrong\u003eChart 2: IRP expenditure \u0026ndash; Pareto chart of ranged IRP expenditure per entity (dollar value), 2020\u0026ndash;21 income year\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/a5f0d27d-bf6f-4792-8230-471ec743ae65_Chart_2_IRPD_png\" alt=\"Chart 2 shows the ranged distribution of IRP expenditure per entity by dollar value for the 2020–21 income year. The link below will take you to the data behind this chart.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data for the 2020\u0026ndash;21 income year at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\" target=\"_blank\"\u003eTable 3\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 3: IRP expenditure \u0026ndash; Histogram of ranged IRP expenditure per entity (counts), 2020\u0026ndash;21 income year\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/f1398d8f-1964-4c6a-b52d-8f2db5de56cc_Chart_3_IRPD_png\" alt=\"Chart 3 shows the ranged distribution of IRP expenditure per entity by counts for the 2020–22 income year. The link below will take you to the data behind this chart.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data for the 2020\u0026ndash;21 income year at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\" target=\"_blank\"\u003eTable 3\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 4\u003c/strong\u003e shows the majority of IRP expenditure (by dollar value) relates to tangible goods of a revenue nature (purchase of trading stock and raw materials), followed by expenditure in respect of services and financial dealings.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 4: IRP expenditure by IRPD type, 2020\u0026ndash;21 income year\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/81592e0e-3f13-453a-8209-06b83811f275_Chart_4_IRPD_png\" alt=\"Chart 4 shows a breakdown of IRP expenditure by IRPD type for the 2020–21 income year. The link below will take you to the data behind this chart.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data for the 2020\u0026ndash;21 income year at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\" target=\"_blank\"\u003eTable 3\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.The following tables provide break downs of IRP expenditure:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eTable 3\u003c/strong\u003e shows the total dollar value by \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/international-related-party-dealings-statistics-2020-21/reference-material#IRPDtype\"\u003eIRPD type\u003c/a\u003e\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eTable 4\u003c/strong\u003e shows entity counts, averages (means) and medians by \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/international-related-party-dealings-statistics-2020-21/reference-material#IRPDtype\"\u003eIRPD type\u003c/a\u003e.\u003c/li\u003e\n\u003c/ul\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 3: IRP expenditure by IRPD type, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eIRPD type\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2016\u0026ndash;17\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2017\u0026ndash;18\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTangible property of a revenue nature\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e150,179\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e167,347\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e182,553\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e185,825\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e173,475\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eRoyalties and licence fees\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,947\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,369\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,254\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,378\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,807\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eRent and leasing\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,317\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,000\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e994\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e823\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e665\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eService arrangements\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e33,137\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e37,618\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e43,558\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e49,666\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e50,780\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal financial dealings\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e28,878\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e32,500\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e31,536\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e32,805\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e30,874\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e17,287\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e17,501\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e18,324\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e18,109\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e13,211\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Guarantees\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e862\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e894\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e925\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e948\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e704\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ec) Insurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e638\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e696\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e689\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e852\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e927\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ed) Reinsurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,340\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,590\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,390\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,941\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,070\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ee) Derivatives\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,419\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,133\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,429\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,745\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,546\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ef) Other financial\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e332\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e685\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e779\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,210\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e416\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eShare-based employee remuneration\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e823\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e883\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,077\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,290\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,388\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eOther IRPDs\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,152\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,387\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,008\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,839\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,876\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e227,433\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e253,104\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e273,979\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e284,625\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e271,865\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eDownload data from the 2015\u0026ndash;16 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/3c0f9512-830a-40bb-b247-6962465fc6a3?inner_span=True\" class=\"external\" target=\"_blank\"\u003eTable 1\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ctable class=\"tbl-lrg\"\u003e\n \u003ccaption\u003eTable 4: IRP expenditure \u0026ndash; entity counts, averages and medians, by IRPD type, 2019\u0026ndash;20 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth rowspan=\"2\"\u003e\n \u003cp\u003eIRPD type\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTangible property of a revenue nature\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,342\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e55,602,828\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,961,166\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,308\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e52,441,001\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,998,436\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eRoyalties and licence fees\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,328\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,061,403\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e885,967\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,368\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,168,622\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e850,012\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eRent and leasing\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e187\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,399,563\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e692,008\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e179\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,717,020\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e589,402\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eService arrangements\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,973\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,987,054\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,019,165\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,004\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10,147,945\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e965,375\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal financial dealings\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,305\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,620,307\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e316,018\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,163\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,416,378\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e294,560\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,916\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,624,364\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e311,526\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,763\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,510,714\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e282,897\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Guarantees\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e278\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,411,637\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e140,170\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e289\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,436,885\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e142,808\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ec) Insurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e391\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,177,904\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e60,248\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e406\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,283,622\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e62,679\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ed) Reinsurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e44\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e135,023,347\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e40,387,634\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e44\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e160,677,402\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e49,738,872\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ee) Derivatives\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e174\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e33,017,148\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,022,371\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e175\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e48,835,605\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,158,010\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ef) Other financial\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e136\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,900,046\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e292,410\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e123\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,383,061\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e323,848\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eShare-based employee remuneration\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e427\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,020,842\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e305,619\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e438\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,168,809\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e398,475\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eOther IRPDs\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,316\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,677,191\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e259,333\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,266\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,851,387\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e270,586\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e8,091\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e35,177,980\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e2,886,417\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e7,996\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e34,000,169\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e2,834,895\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eIn this table:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eCounts, averages (means) and medians are calculated excluding zeros.\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eTotal\u003c/strong\u003e components don't add to the total count of entities disclosing IRP expenditure because taxpayers may disclose more than one IRPD type.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eDownload selected data from the 2015\u0026ndash;16 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/3c0f9512-830a-40bb-b247-6962465fc6a3\" class=\"external\" target=\"_blank\"\u003eTable 1\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ch2 id=\"ato-IRPrevenue\"\u003e\u003ca id=\"IRPrevenue\" class=\"anchor\"\u003e\u003c/a\u003eIRP revenue\u003c/h2\u003e\n\u003cp\u003eThis section provides an overview of total \u003ca href=\"#IRPrevenue\" class=\"bookmark\"\u003eIRP revenue\u003c/a\u003e, including break downs by \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/international-related-party-dealings-statistics-2020-21/reference-material#IRPDtype\"\u003eIRPD type\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 5\u003c/strong\u003e and \u003cstrong\u003eChart 6\u003c/strong\u003e show that IRP revenue is highly concentrated. In the 2020\u0026ndash;21 income year:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eEntities that disclose more than $500\u0026nbsp;million in IRP revenue \u0026nbsp; \u0026nbsp;\n \u003cul\u003e\n \u003cli\u003eaccount for more than 60% of total IRP revenue\u003c/li\u003e\n \u003cli\u003erepresent 1% of those that disclose IRP revenue.\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/li\u003e\n \u003cli\u003eEntities that disclose up to $10\u0026nbsp;million in IRP revenue \u0026nbsp; \u0026nbsp;\n \u003cul\u003e\n \u003cli\u003eaccount for 5% of total IRPD revenue\u003c/li\u003e\n \u003cli\u003erepresent almost 80% of those that disclose IRP revenue.\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003e\u003cstrong\u003eChart 5: IRP revenue \u0026ndash; Pareto chart of ranged IRP revenue per entity (dollar value), 2020\u0026ndash;21 income year\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/2051ea0c-ca94-4619-aa78-1fac7cce7feb_Chart_5_IRPD_png\" alt=\"Chart 5 shows the ranged distribution of IRP revenue per entity by dollar value for the 2020–21 income year. The link below will take you to the data behind this chart.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data for the 2020\u0026ndash;21 income year at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\" target=\"_blank\"\u003eTable 3\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 6: IRP revenue \u0026ndash; Histogram of ranged IRP revenue per entity (counts), 2020\u0026ndash;21 income year\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/91e0fffc-b4d1-496d-8500-e259a043701e_Chart_6_IRPD_png\" alt=\"Chart 6 shows the ranged distribution of IRP revenue per entity by counts for the 2020–21 income year. The link below will take you to the data behind this chart.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data for the 2020\u0026ndash;21 income year at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\" target=\"_blank\"\u003eTable 3\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 7\u003c/strong\u003e shows the majority of IRP revenue (by dollar value) relates to tangible goods of a revenue nature (sale of trading stock and raw materials), followed by revenue in respect of services and financial dealings.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 7: IRP revenue by IRPD type, 2020\u0026ndash;21 income year\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/c451045b-bd24-4ca4-b9ea-def8c8ee603f_Chart_7_IRPD_png\" alt=\"Chart 7 shows a breakdown of IRP revenue by IRPD type for the 2020–21 income year. The link below will take you to the data behind this chart.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data for the 2020\u0026ndash;21 income year at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\" target=\"_blank\"\u003eTable 3\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003eThe following tables provide break downs of IRP revenue:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eTable 5\u003c/strong\u003e shows the total dollar value by \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/international-related-party-dealings-statistics-2020-21/reference-material#IRPDtype\"\u003eIRPD type\u003c/a\u003e\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eTable 6\u003c/strong\u003e shows entity counts, averages (means) and medians by \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/international-related-party-dealings-statistics-2020-21/reference-material#IRPDtype\"\u003eIRPD type\u003c/a\u003e.\u003c/li\u003e\n\u003c/ul\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 5: IRP revenue by IRPD type, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eIRPD type\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2016\u0026ndash;17\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2017\u0026ndash;18\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTangible property of a revenue nature\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e93,912\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e104,659\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e126,381\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e131,529\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e131,070\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eRoyalties and licence fees\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,419\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,637\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,187\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,282\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,891\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eRent and leasing\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e369\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e292\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e337\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e315\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e223\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eService arrangements\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e28,434\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e31,664\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e36,095\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e40,695\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e39,463\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal financial dealings\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e14,658\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e15,947\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e21,019\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e21,619\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e24,998\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,236\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,441\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,783\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,721\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,821\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Guarantees\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e209\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e248\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e180\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e174\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e243\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ec) Insurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e89\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e161\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e498\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e497\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e317\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ed) Reinsurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,342\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,343\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,791\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,770\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,825\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ee) Derivatives\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,659\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,885\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,364\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,931\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,500\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ef) Other financial\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,122\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,870\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,404\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,525\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,292\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eShare-based employee remuneration\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e146\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e176\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e194\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e269\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e256\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eOther IRPDs\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,618\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,868\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,903\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,803\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,897\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e145,556\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e160,243\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e193,115\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e203,512\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e205,797\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eDownload data from the 2015\u0026ndash;16 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/3c0f9512-830a-40bb-b247-6962465fc6a3\" class=\"external\" target=\"_blank\"\u003eTable 1\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ctable class=\"tbl-lrg\"\u003e\n \u003ccaption\u003eTable 6: IRP revenue \u0026ndash; counts, averages and medians, by IRPD type, 2019\u0026ndash;20 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth rowspan=\"2\"\u003e\n \u003cp\u003eIRPD type\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTangible property of a revenue nature\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,379\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e55,287,499\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,084,367\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,321\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e56,471,189\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,127,830\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eRoyalties and licence fees\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e522\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,286,898\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e637,095\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e514\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,569,967\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e773,740\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eRent and leasing\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e121\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,601,554\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e472,641\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e119\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,873,448\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e367,995\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eService arrangements\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,393\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,263,640\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,529,540\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,391\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,987,184\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,461,871\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal financial dealings\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,086\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10,363,847\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e202,745\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,122\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e11,780,506\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e134,702\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,907\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,951,406\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e182,329\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,930\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,461,558\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e116,864\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Guarantees\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e58\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,995,856\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e181,678\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e64\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,789,807\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e117,554\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ec) Insurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e95\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,232,888\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e166,592\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e104\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,047,170\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e117,858\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ed) Reinsurance\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e41\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e140,743,699\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e20,425,275\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e38\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e232,249,784\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e96,328,624\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ee) Derivatives\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e158\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e37,539,060\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,356,447\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e142\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e52,817,912\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,348,277\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ef) Other financial\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e62\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e89,114,614\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e354,019\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e57\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e92,848,046\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e426,567\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eShare-based employee remuneration\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e82\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,282,539\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e172,960\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e76\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,364,281\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e361,330\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eOther IRPDs\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,182\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,909,555\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e400,573\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,160\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,083,791\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e424,529\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e6,249\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e32,567,119\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e2,088,244\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e6,278\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e32,780,723\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e1,997,699\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eIn this table:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eCounts, averages (means) and medians are calculated excluding zeros.\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eTotal\u003c/strong\u003e components don't add to the total count of entities disclosing IRP revenue because taxpayers may disclose more than one IRPD type.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eDownload selected data from the 2015\u0026ndash;16 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/3c0f9512-830a-40bb-b247-6962465fc6a3\" class=\"external\" target=\"_blank\"\u003eTable 1\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ch2 id=\"ato-IRPinboundborrowings\"\u003e\u003ca id=\"IRPinboundborrowings\" class=\"anchor\"\u003e\u003c/a\u003eIRP inbound borrowings\u003c/h2\u003e\n\u003cp\u003eThis 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:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eInterest-free\u003c/strong\u003e debt, where no interest or other return is payable\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eInterest-bearing\u003c/strong\u003e debt, where interest or other return is payable.\u003c/li\u003e\n\u003c/ul\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 7: IRP inbound borrowings, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eIRP inbound borrowings\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2016\u0026ndash;17\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2017\u0026ndash;18\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eAverage debt balance\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e535,117\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e525,116\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e534,278\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e536,185\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e520,008\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest-free\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e108,776\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e113,188\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e114,592\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e106,403\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e110,061\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Interest-bearing\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e426,341\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e411,928\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e419,686\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e429,782\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e409,947\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eInterest expense\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e17,287\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e17,501\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e18,324\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e18,109\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e13,211\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eImplied interest rate \u003cstrong\u003e(%)\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.0%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.2%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.2%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3.2%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 8: IRP inbound borrowings \u0026ndash; entity counts, averages and medians, 2019\u0026ndash;20 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth rowspan=\"2\"\u003e\n \u003cp\u003eIRP inbound borrowings\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eAverage debt balance\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,676\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e80,315,323\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,994,058\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,421\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e80,985,571\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,390,000\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest-free\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,561\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e29,880,153\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,503,847\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,357\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e32,785,548\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,786,031\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Interest-bearing\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,968\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e108,311,964\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,940,907\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,807\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e107,682,498\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,200,000\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eInterest expense\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,916\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,624,364\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e311,526\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,763\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,510,714\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e282,897\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eFor table 7 and table 8:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eInterest expense\u003c/strong\u003e includes interest expenditure for accounting purposes and capitalised interest deducted for income tax purposes.\u003c/li\u003e\n \u003cli\u003eThe \u003cstrong\u003eimplied interest rate\u003c/strong\u003e is calculated on interest-bearing debt and excludes some interest where no average debt balance is disclosed due to data issues.\u003c/li\u003e\n \u003cli\u003eEntity counts for \u003cstrong\u003einterest-free\u003c/strong\u003e and \u003cstrong\u003einterest-bearing\u003c/strong\u003e debt don't add to total entity counts because the same taxpayer may issue interest-free and interest-bearing debt.\u003c/li\u003e\n \u003cli\u003eCounts, averages (means) and medians are calculated excluding zeros.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eDownload selected data from the 2015\u0026ndash;16 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/3c0f9512-830a-40bb-b247-6962465fc6a3\" class=\"external\" target=\"_blank\"\u003eTable 1\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ch2 id=\"ato-IRPoutboundloans\"\u003e\u003ca id=\"IRPoutboundloans\" class=\"anchor\"\u003e\u003c/a\u003eIRP outbound loans\u003c/h2\u003e\n\u003cp\u003eThis section provides statistics for IRP outbound loans. The average quarterly balance of debt interests held in related parties (outbound loans) is broken down into:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eInterest-free\u003c/strong\u003e debt, where no interest or other return is charged\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eInterest-bearing\u003c/strong\u003e debt, where interest or other return is charged.\u003c/li\u003e\n\u003c/ul\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 9: IRP outbound loans, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eIRP outbound loans\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2016\u0026ndash;17\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2017\u0026ndash;18\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eAverage debt balance\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e153,735\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e153,854\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e161,918\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e165,609\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e163,066\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest-free\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e34,525\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e35,647\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e35,859\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e38,952\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e38,165\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Interest-bearing\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e119,210\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e118,208\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e126,059\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e126,657\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e124,901\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eInterest revenue\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,236\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,441\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,783\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,721\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,821\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eImplied interest rate \u003cstrong\u003e(%)\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.2%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 10: IRP outbound loans \u0026ndash; entity counts, averages and medians, 2019\u0026ndash;20 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth rowspan=\"2\"\u003e\n \u003cp\u003eIRP outbound loans\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eEntities\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eAverage\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eMedian\u003cbr\u003e\n ($)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eAverage debt balance\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,999\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e41,412,567\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,120,058\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,974\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e41,033,216\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,278,949\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Interest-free\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,581\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e15,091,725\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,486,336\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,460\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e15,514,060\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,521,829\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Interest-bearing\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,910\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e66,312,624\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,963,696\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,967\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e63,498,430\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,897,463\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eInterest revenue\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,907\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,951,406\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e182,329\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,930\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1,461,558\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e116,864\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eFor table 9 and table 10:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eInterest revenue\u003c/strong\u003e includes interest revenue for accounting purposes and capitalised interest returned for income tax purposes.\u003c/li\u003e\n \u003cli\u003eThe \u003cstrong\u003eimplied interest rate\u003c/strong\u003e is calculated on interest-bearing debt and excludes some interest where no average debt balance is disclosed due to data issues.\u003c/li\u003e\n \u003cli\u003eEntity counts for \u003cstrong\u003einterest-free\u003c/strong\u003e and \u003cstrong\u003einterest-bearing\u003c/strong\u003e debt don't add to total entity counts because the same taxpayer may hold interest-free and interest-bearing debt.\u003c/li\u003e\n \u003cli\u003eCounts, averages (means) and medians are calculated excluding zeros.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eDownload selected data from the 2015\u0026ndash;16 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/3c0f9512-830a-40bb-b247-6962465fc6a3\" class=\"external\" target=\"_blank\"\u003eTable 1\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ch2 id=\"ato-IRPDsbyjurisdiction\"\u003e\u003ca id=\"IRPDsbyjurisdiction\" class=\"anchor\"\u003e\u003c/a\u003eIRPDs by jurisdiction\u003c/h2\u003e\n\u003cp\u003eThis section provides statistics for total \u003ca href=\"#IRPexpenditure\" class=\"bookmark\"\u003eIRP expenditure\u003c/a\u003e and \u003ca href=\"#IRPrevenue\" class=\"bookmark\"\u003eIRP revenue\u003c/a\u003e according to the jurisdiction or country where the related party is located.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 8: Jurisdictions by IRPD value, 2020\u0026ndash;21 income year\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/b10881af-f612-4929-9db3-7142f57c4701_Chart_8_IRPD_png\" alt=\"Chart 8 shows the top 3 jurisdictions by IRPD value for the 2020–21 income year. The link below will take you to the data behind this chart.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data for the 2020\u0026ndash;21 income year at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\" target=\"_blank\"\u003eTable 3\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ctable class=\"tbl-lrg\"\u003e\n \u003ccaption\u003eTable 11: Top 10 jurisdictions by IRP expenditure, 2018\u0026ndash;19 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\" rowspan=\"2\"\u003e\n \u003cp\u003eJurisdiction (Top 10 rank)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003eIRP expenditure ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e%\u0026nbsp;share of total\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"2\"\u003e\n \u003cp\u003e%\u0026nbsp;growth\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20 to 2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e3-year average\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e1. Singapore\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e76,921\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e80,648\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e67,224\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e24.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-16.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e0.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e2. United States\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e36,043\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e36,623\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e37,012\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e13.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e3. Japan\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e22,492\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e21,018\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e21,235\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1.0%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-0.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e4. United Kingdom\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e17,932\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e19,940\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e20,808\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e5. Germany\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e16,176\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e16,748\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e17,007\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1.5%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e6. Switzerland\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e13,964\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e14,081\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e13,286\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-5.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-4.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e7. Ireland\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,522\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,355\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10,801\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.0%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e15.5%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e29.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e8. Hong Kong\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,753\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10,020\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,081\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-9.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e9. Netherlands\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,598\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9,412\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,523\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-9.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-1.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e10. China\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,996\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,814\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,419\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eAll other jurisdictions\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e59,259\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e59,872\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e59,117\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e21.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-1.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003ctable class=\"tbl-lrg\"\u003e\n \u003ccaption\u003eTable 12: Top 10 jurisdictions by IRP revenue, 2018\u0026ndash;19 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\" rowspan=\"2\"\u003e\n \u003cp\u003eJurisdiction (Top\u0026nbsp;10 rank)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"3\"\u003e\n \u003cp\u003eIRP revenue ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e%\u0026nbsp;share of total\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\" colspan=\"2\"\u003e\n \u003cp\u003e%\u0026nbsp;growth\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e2019\u0026ndash;20 to 2020\u0026ndash;21\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003e3-year average\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e1. Singapore\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e73,189\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e76,494\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e83,678\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e40.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e12.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e2. United States\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e24,861\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e25,477\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e26,531\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e12.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e3. United Kingdom\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e15,998\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e18,883\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e19,315\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e9.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e14.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e4. Switzerland\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e13,998\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e14,025\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e12,931\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-7.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e5. Japan\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e11,871\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e13,521\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10,572\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5.1%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-21.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e6. Hong Kong\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10,375\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e11,209\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e8,563\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.2%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-23.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e16.6%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e7. New Zealand\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,103\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,472\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7,957\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6.5%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6.4%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e8. China\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4,727\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,648\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,807\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e7.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e9. Germany\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,152\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,633\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,791\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e4.3%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e10. Ireland\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,092\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,775\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,631\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e1.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-3.8%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e47.0%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eAll other jurisdictions\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e24,242\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e23,043\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e22,600\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e11.0%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e-1.9%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e0.7%\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eFor table 11 and table 12:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eTop 10 rank\u003c/strong\u003e reflects the ten countries or jurisdictions with the highest dollar value of IRP expenditure or of revenue in the 2020\u0026ndash;21 income year.\u003c/li\u003e\n \u003cli\u003eThe 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 \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/international-related-party-dealings-statistics-2020-21/reference-material#Methodology\"\u003eMethodology\u003c/a\u003e for more information.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eDownload data from the 2016\u0026ndash;17 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/4113456f-65d3-437f-b2cd-3a22a618a136\" class=\"external\" target=\"_blank\"\u003eTable 2\u003cspan class=\"visuallyHidden\"\u003eOpens in a new window\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ch2 id=\"ato-IRPDlodgments\"\u003e\u003ca id=\"IRPDlodgments\" class=\"anchor\"\u003e\u003c/a\u003eIRPD lodgments\u003c/h2\u003e\n\u003cp\u003eThis section provides statistics for IRPD lodgments by entity and report type.\u003c/p\u003e\n\u003cp\u003eIRPD statistics for \u003ca href=\"#IRPexpenditure\" class=\"bookmark\"\u003eIRP expenditure\u003c/a\u003e and \u003ca href=\"#IRPrevenue\" class=\"bookmark\"\u003eIRP revenue\u003c/a\u003e are sourced from processed:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003ca href=\"/forms-and-instructions/international-dealings-schedule-2021\"\u003eInternational dealings schedules\u003c/a\u003e (IDS)\u003c/li\u003e\n \u003cli\u003e\u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/pricing/transfer-pricing/country-by-country-reporting/local-file-instructions-2021/local-file-part-a\"\u003eLocal file \u0026ndash; part A\u003c/a\u003e (LFPA) lodgments from \u003ca href=\"/businesses-and-organisations/corporate-tax-measures-and-assurance/public-business-and-international/country-by-country-reporting-entities\"\u003ecountry-by-country (CBC) reporting entities\u003c/a\u003e, comprising \u0026nbsp; \u0026nbsp;\n \u003cul\u003e\n \u003cli\u003eentities that adopt the \u003ca href=\"/businesses-and-organisations/international-tax-for-business/in-detail/pricing/transfer-pricing/country-by-country-reporting/local-file-master-file-2020/local-file\"\u003elocal file administrative solution\u003c/a\u003e (admin solution), and disclose IRPDs in the LFPA and not in the IDS\u003c/li\u003e\n \u003cli\u003eentities that disclose IRPDs in both the IDS and the LFPA (non-admin solution).\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eIRPD lodgments refers to lodgments by entities that disclose monetary IRPDs (excluding foreign exchange gains and losses) in the IDS or LFPA.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 9: IRPD lodgments by entity type, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/c3937e28-c64e-4767-9a41-dc009e27e513_Chart_9_IRPD_png\" alt=\"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.\"\u003e\u003c/p\u003e\n\u003cp\u003eDownload data from the 2016\u0026ndash;17 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\"\u003eTable 3\u003cspan\u003eExternal Link\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 13: Count of IRPD lodgments by entity and report type, 2020\u0026ndash;21 income year\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eReport type\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eCompanies\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003ePartnerships\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eTrusts\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignCentre\"\u003e\n \u003cp\u003eTotal\u003cbr\u003e\n (no.)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eIDS\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e5,917\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e65\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e951\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e6,933\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eLFPA\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,806\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e26\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e94\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e3,926\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Admin solution\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,878\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e16\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e40\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e2,934\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Non-admin solution\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e928\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e10\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e54\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e992\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e9,723\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e91\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e1,045\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e10,859\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003e\u003cstrong\u003eChart 10\u003c/strong\u003e and \u003cstrong\u003eTable\u003c/strong\u003e \u003cstrong\u003e14\u003c/strong\u003e show most \u003ca href=\"#IRPexpenditure\" class=\"bookmark\"\u003eIRP expenditure\u003c/a\u003e and \u003ca href=\"#IRPrevenue\" class=\"bookmark\"\u003eIRP revenue\u003c/a\u003e (by dollar value) in 2020\u0026ndash;21 is disclosed by CBC reporting entities that adopt the admin solution.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eChart 10: Value of IRPD lodgments by report type, 2015\u0026ndash;16 to 2020\u0026ndash;21 income years\u003c/strong\u003e\u003c/p\u003e\n\u003cp class=\"alignCentre\"\u003e\u003cimg src=\"https://caat-p-001.sitecorecontenthub.cloud/api/public/content/eca92cd0-51a5-480d-9d32-fd8a7f20d84a_Chart_10_IRPD_png\" alt=\"Chart 10 shows the value of IRPD lodgments by report type for the last six 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.\"\u003e\u003c/p\u003e\n\u003cp\u003eIn this chart \u0026ndash; \u003cstrong\u003eValue\u003c/strong\u003e refers to the total dollar value of \u003ca href=\"#IRPexpenditure\" class=\"bookmark\"\u003eIRP expenditure\u003c/a\u003e and \u003ca href=\"#IRPrevenue\" class=\"bookmark\"\u003eIRP revenue\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003eDownload data from the 2015\u0026ndash;16 income year onwards at \u003ca href=\"https://data.gov.au/data/dataset/international-related-party-dealings-2020-21/resource/ec526acc-7ec5-44ac-b479-36420ae2336a\" class=\"external\"\u003eTable 3\u003cspan\u003eExternal Link\u003c/span\u003e\u003c/a\u003e.\u003c/p\u003e\n\u003ctable\u003e\n \u003ccaption\u003eTable 14: Value of IRPD lodgments by report type, 2016\u0026ndash;17 to 2020\u0026ndash;21 income years\u003c/caption\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eReport type\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignRight\"\u003e\n \u003cp\u003e2016\u0026ndash;17\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignRight\"\u003e\n \u003cp\u003e2017\u0026ndash;18\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignRight\"\u003e\n \u003cp\u003e2018\u0026ndash;19\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignRight\"\u003e\n \u003cp\u003e2019\u0026ndash;20\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003cth class=\"alignRight\"\u003e\n \u003cp\u003e2020\u0026ndash;21\u003cbr\u003e\n ($m)\u003c/p\u003e\n \u003c/th\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eIDS\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e49,678\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e55,188\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e56,383\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e49,955\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e47,159\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eLFPA\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e323,311\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e358,160\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e410,711\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e438,182\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e430,503\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003ea) Admin solution\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e92,435\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e237,180\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e297,996\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e374,740\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e379,576\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003e\u003cstrong\u003eb) Non-admin solution\u003c/strong\u003e\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e230,877\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e120,980\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e112,716\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e63,443\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e50,928\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003cth\u003e\n \u003cp\u003eTotal\u003c/p\u003e\n \u003c/th\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e372,989\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e413,348\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e467,095\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e488,137\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp class=\"alignRight\"\u003e\u003cstrong\u003e477,663\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eIn this table \u0026ndash; \u003cstrong\u003eValue\u003c/strong\u003e refers to the total dollar value of \u003ca href=\"#IRPexpenditure\" class=\"bookmark\"\u003eIRP expenditure\u003c/a\u003e and \u003ca href=\"#IRPrevenue\" class=\"bookmark\"\u003eIRP revenue\u003c/a\u003e.\u003c/p\u003e\n\u003cp\u003e\u0026nbsp;\u003c/p\u003e"},"showOnThisPage":{"value":true},"multiPagePDF":{"value":{"href":""}},"subscriptions":[],"ogTitle":{"value":""},"ogDescription":{"value":""},"ogType":{"id":"e9774628-6716-4314-8f32-e5f59bbe5338","url":"/sitecore/system/settings/foundation/metadata/opengraphtypes/website","name":"website","displayName":"website","fields":{"ogType":{"value":"website"},"__Updated":{"value":"2023-01-18T14:29:40Z"}}},"ogUrl":{"value":{"href":""}},"ogImage":{"value":{}},"twitterDescription":{"value":""},"twitterCard":{"id":"0de7c8fd-7a92-4c7e-b5e6-ea1799c5677b","url":"/sitecore/system/settings/foundation/metadata/twittercardtypes/summary","name":"summary","displayName":"summary","fields":{"twitterCardType":{"value":"summary"},"__Updated":{"value":"2023-01-18T14:30:33Z"}}},"twitterImage":{"value":{}},"twitterTitle":{"value":""},"language":{"id":"4ef2b8ef-4453-40f1-97b9-a1844976a936","url":"/sitecore/system/settings/foundation/metadata/languages/en","name":"en","displayName":"English 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