IRPD statistics

Detailed data

For more detailed data, see:

• Table 1Opens in a new window: Selected items by IRPD type, 2015–16 to 2020–21 income years
• Table 2Opens in a new window: IRP expenditure and revenue by country/jurisdiction, 2016–17 to 2020–21 income years.

IRPD snapshot

The snapshot summarises IRP expenditure and IRP revenue, including:

• total expenditure and revenue for all entities
• expenditure and revenue broken down by entity type.

Chart 1: IRP expenditure and revenue, 2016–17 to 2020–21 income years

Download data from the 2016–17 income year onwards at Table 3Opens in a new window.

Table 1: IRP expenditure by entity type, 2016–17 to 2020–21 income years

Entity type	2016–17 ($m)	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)	2020–21 ($m)
Companies	225,194	250,553	271,068	281,317	269,233
Partnerships	393	499	484	583	552
Trusts	1,846	2,052	2,427	2,726	2,081
Total	227,433	253,104	273,979	284,625	271,865

Table 2: IRP revenue by entity type, 2016–17 to 2020–21 income years

Entity type	2016–17 ($m)	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)	2020–21 ($m)
Companies	143,542	157,869	190,921	200,880	203,140
Partnerships	899	1,231	1,166	1,527	1,193
Trusts	1,115	1,143	1,028	1,104	1,464
Total	145,556	160,243	193,115	203,512	205,797

IRP expenditure

This section provides an overview of total IRP expenditure, including break downs by IRPD type.

Chart 2 and Chart 3 show that IRP expenditure is highly concentrated.

In the 2020–21 income year:

• Entities that disclose more than $500 million in IRP expenditure        
  • account for almost 50% of total IRP expenditure
  • represent 1% of those that disclose IRP expenditure.
• Entities that disclose up to $10 million in IRP expenditure        
  • account for 5% of total IRPD expenditure
  • represent more than 70% of those that disclose IRP expenditure.

Chart 2: IRP expenditure – Pareto chart of ranged IRP expenditure per entity (dollar value), 2020–21 income year

Download data for the 2020–21 income year at Table 3Opens in a new window.

Chart 3: IRP expenditure – Histogram of ranged IRP expenditure per entity (counts), 2020–21 income year

Download data for the 2020–21 income year at Table 3Opens in a new window.

Chart 4 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.

Chart 4: IRP expenditure by IRPD type, 2020–21 income year

Download data for the 2020–21 income year at Table 3Opens in a new window.The following tables provide break downs of IRP expenditure:

• Table 3 shows the total dollar value by IRPD type
• Table 4 shows entity counts, averages (means) and medians by IRPD type.

Table 3: IRP expenditure by IRPD type, 2016–17 to 2020–21 income years

IRPD type	2016–17 ($m)	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)	2020–21 ($m)
Tangible property of a revenue nature	150,179	167,347	182,553	185,825	173,475
Royalties and licence fees	7,947	8,369	9,254	9,378	9,807
Rent and leasing	1,317	1,000	994	823	665
Service arrangements	33,137	37,618	43,558	49,666	50,780
Total financial dealings	28,878	32,500	31,536	32,805	30,874
a) Interest	17,287	17,501	18,324	18,109	13,211
b) Guarantees	862	894	925	948	704
c) Insurance	638	696	689	852	927
d) Reinsurance	5,340	7,590	6,390	5,941	7,070
e) Derivatives	4,419	5,133	4,429	5,745	8,546
f) Other financial	332	685	779	1,210	416
Share-based employee remuneration	823	883	1,077	1,290	1,388
Other IRPDs	5,152	5,387	5,008	4,839	4,876
Total	227,433	253,104	273,979	284,625	271,865

Download data from the 2015–16 income year onwards at Table 1Opens in a new window.

Table 4: IRP expenditure – entity counts, averages and medians, by IRPD type, 2019–20 to 2020–21 income years

IRPD type	2019–20			2020–21
	Entities (no.)	Average ($)	Median ($)	Entities (no.)	Average ($)	Median ($)
Tangible property of a revenue nature	3,342	55,602,828	5,961,166	3,308	52,441,001	5,998,436
Royalties and licence fees	1,328	7,061,403	885,967	1,368	7,168,622	850,012
Rent and leasing	187	4,399,563	692,008	179	3,717,020	589,402
Service arrangements	4,973	9,987,054	1,019,165	5,004	10,147,945	965,375
Total financial dealings	4,305	7,620,307	316,018	4,163	7,416,378	294,560
a) Interest	3,916	4,624,364	311,526	3,763	3,510,714	282,897
b) Guarantees	278	3,411,637	140,170	289	2,436,885	142,808
c) Insurance	391	2,177,904	60,248	406	2,283,622	62,679
d) Reinsurance	44	135,023,347	40,387,634	44	160,677,402	49,738,872
e) Derivatives	174	33,017,148	1,022,371	175	48,835,605	2,158,010
f) Other financial	136	8,900,046	292,410	123	3,383,061	323,848
Share-based employee remuneration	427	3,020,842	305,619	438	3,168,809	398,475
Other IRPDs	1,316	3,677,191	259,333	1,266	3,851,387	270,586
Total	8,091	35,177,980	2,886,417	7,996	34,000,169	2,834,895

In this table:

• Counts, averages (means) and medians are calculated excluding zeros.
• Total components don't add to the total count of entities disclosing IRP expenditure because taxpayers may disclose more than one IRPD type.

Download selected data from the 2015–16 income year onwards at Table 1Opens in a new window.

IRP revenue

This section provides an overview of total IRP revenue, including break downs by IRPD type.

Chart 5 and Chart 6 show that IRP revenue is highly concentrated. In the 2020–21 income year:

• Entities that disclose more than $500 million in IRP revenue    
  • account for more than 60% of total IRP revenue
  • represent 1% of those that disclose IRP revenue.
• Entities that disclose up to $10 million in IRP revenue    
  • account for 5% of total IRPD revenue
  • represent almost 80% of those that disclose IRP revenue.

Chart 5: IRP revenue – Pareto chart of ranged IRP revenue per entity (dollar value), 2020–21 income year

Download data for the 2020–21 income year at Table 3Opens in a new window.

Chart 6: IRP revenue – Histogram of ranged IRP revenue per entity (counts), 2020–21 income year

Download data for the 2020–21 income year at Table 3Opens in a new window.

Chart 7 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.

Chart 7: IRP revenue by IRPD type, 2020–21 income year

Download data for the 2020–21 income year at Table 3Opens in a new window.

The following tables provide break downs of IRP revenue:

• Table 5 shows the total dollar value by IRPD type
• Table 6 shows entity counts, averages (means) and medians by IRPD type.

Table 5: IRP revenue by IRPD type, 2016–17 to 2020–21 income years

IRPD type	2016–17 ($m)	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)	2020–21 ($m)
Tangible property of a revenue nature	93,912	104,659	126,381	131,529	131,070
Royalties and licence fees	2,419	2,637	3,187	3,282	3,891
Rent and leasing	369	292	337	315	223
Service arrangements	28,434	31,664	36,095	40,695	39,463
Total financial dealings	14,658	15,947	21,019	21,619	24,998
a) Interest	3,236	3,441	3,783	3,721	2,821
b) Guarantees	209	248	180	174	243
c) Insurance	89	161	498	497	317
d) Reinsurance	4,342	5,343	5,791	5,770	8,825
e) Derivatives	3,659	3,885	8,364	5,931	7,500
f) Other financial	3,122	2,870	2,404	5,525	5,292
Share-based employee remuneration	146	176	194	269	256
Other IRPDs	5,618	4,868	5,903	5,803	5,897
Total	145,556	160,243	193,115	203,512	205,797

Download data from the 2015–16 income year onwards at Table 1Opens in a new window.

Table 6: IRP revenue – counts, averages and medians, by IRPD type, 2019–20 to 2020–21 income years

IRPD type	2019–20			2020–21
	Entities (no.)	Average ($)	Median ($)	Entities (no.)	Average ($)	Median ($)
Tangible property of a revenue nature	2,379	55,287,499	1,084,367	2,321	56,471,189	1,127,830
Royalties and licence fees	522	6,286,898	637,095	514	7,569,967	773,740
Rent and leasing	121	2,601,554	472,641	119	1,873,448	367,995
Service arrangements	4,393	9,263,640	1,529,540	4,391	8,987,184	1,461,871
Total financial dealings	2,086	10,363,847	202,745	2,122	11,780,506	134,702
a) Interest	1,907	1,951,406	182,329	1,930	1,461,558	116,864
b) Guarantees	58	2,995,856	181,678	64	3,789,807	117,554
c) Insurance	95	5,232,888	166,592	104	3,047,170	117,858
d) Reinsurance	41	140,743,699	20,425,275	38	232,249,784	96,328,624
e) Derivatives	158	37,539,060	1,356,447	142	52,817,912	1,348,277
f) Other financial	62	89,114,614	354,019	57	92,848,046	426,567
Share-based employee remuneration	82	3,282,539	172,960	76	3,364,281	361,330
Other IRPDs	1,182	4,909,555	400,573	1,160	5,083,791	424,529
Total	6,249	32,567,119	2,088,244	6,278	32,780,723	1,997,699

In this table:

• Counts, averages (means) and medians are calculated excluding zeros.
• Total components don't add to the total count of entities disclosing IRP revenue because taxpayers may disclose more than one IRPD type.

Download selected data from the 2015–16 income year onwards at Table 1Opens in a new window.

IRP inbound borrowings

This section provides statistics for IRP inbound borrowings. The average quarterly balance of debt interests on issue to related parties (inbound borrowings) is broken down into:

• Interest-free debt, where no interest or other return is payable
• Interest-bearing debt, where interest or other return is payable.

Table 7: IRP inbound borrowings, 2016–17 to 2020–21 income years

IRP inbound borrowings	2016–17 ($m)	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)	2020–21 ($m)
Average debt balance	535,117	525,116	534,278	536,185	520,008
a) Interest-free	108,776	113,188	114,592	106,403	110,061
b) Interest-bearing	426,341	411,928	419,686	429,782	409,947
Interest expense	17,287	17,501	18,324	18,109	13,211
Implied interest rate (%)	4.0%	4.2%	4.3%	4.2%	3.2%

Table 8: IRP inbound borrowings – entity counts, averages and medians, 2019–20 to 2020–21 income years

IRP inbound borrowings	2019–20			2020–21
	Entities (no.)	Average ($)	Median ($)	Entities (no.)	Average ($)	Median ($)
Average debt balance	6,676	80,315,323	5,994,058	6,421	80,985,571	6,390,000
a) Interest-free	3,561	29,880,153	3,503,847	3,357	32,785,548	3,786,031
b) Interest-bearing	3,968	108,311,964	7,940,907	3,807	107,682,498	8,200,000
Interest expense	3,916	4,624,364	311,526	3,763	3,510,714	282,897

For table 7 and table 8:

• Interest expense includes interest expenditure for accounting purposes and capitalised interest deducted for income tax purposes.
• The implied interest rate is calculated on interest-bearing debt and excludes some interest where no average debt balance is disclosed due to data issues.
• Entity counts for interest-free and interest-bearing debt don't add to total entity counts because the same taxpayer may issue interest-free and interest-bearing debt.
• Counts, averages (means) and medians are calculated excluding zeros.

Download selected data from the 2015–16 income year onwards at Table 1Opens in a new window.

IRP outbound loans

This section provides statistics for IRP outbound loans. The average quarterly balance of debt interests held in related parties (outbound loans) is broken down into:

• Interest-free debt, where no interest or other return is charged
• Interest-bearing debt, where interest or other return is charged.

Table 9: IRP outbound loans, 2016–17 to 2020–21 income years

IRP outbound loans	2016–17 ($m)	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)	2020–21 ($m)
Average debt balance	153,735	153,854	161,918	165,609	163,066
a) Interest-free	34,525	35,647	35,859	38,952	38,165
b) Interest-bearing	119,210	118,208	126,059	126,657	124,901
Interest revenue	3,236	3,441	3,783	3,721	2,821
Implied interest rate (%)	2.7%	2.9%	2.9%	2.9%	2.2%

Table 10: IRP outbound loans – entity counts, averages and medians, 2019–20 to 2020–21 income years

IRP outbound loans	2019–20			2020–21
	Entities (no.)	Average ($)	Median ($)	Entities (no.)	Average ($)	Median ($)
Average debt balance	3,999	41,412,567	4,120,058	3,974	41,033,216	4,278,949
a) Interest-free	2,581	15,091,725	2,486,336	2,460	15,514,060	2,521,829
b) Interest-bearing	1,910	66,312,624	6,963,696	1,967	63,498,430	6,897,463
Interest revenue	1,907	1,951,406	182,329	1,930	1,461,558	116,864

For table 9 and table 10:

• Interest revenue includes interest revenue for accounting purposes and capitalised interest returned for income tax purposes.
• The implied interest rate is calculated on interest-bearing debt and excludes some interest where no average debt balance is disclosed due to data issues.
• Entity counts for interest-free and interest-bearing debt don't add to total entity counts because the same taxpayer may hold interest-free and interest-bearing debt.
• Counts, averages (means) and medians are calculated excluding zeros.

Download selected data from the 2015–16 income year onwards at Table 1Opens in a new window.

IRPDs by jurisdiction

This section provides statistics for total IRP expenditure and IRP revenue according to the jurisdiction or country where the related party is located.

Chart 8: Jurisdictions by IRPD value, 2020–21 income year

Download data for the 2020–21 income year at Table 3Opens in a new window.

Table 11: Top 10 jurisdictions by IRP expenditure, 2018–19 to 2020–21 income years

Jurisdiction (Top 10 rank)	IRP expenditure ($m)			% share of total	% growth
	2018–19	2019–20	2020–21	2020–21	2019–20 to 2020–21	3-year average
1. Singapore	76,921	80,648	67,224	24.8%	-16.6%	0.7%
2. United States	36,043	36,623	37,012	13.6%	1.1%	3.3%
3. Japan	22,492	21,018	21,235	7.8%	1.0%	-0.3%
4. United Kingdom	17,932	19,940	20,808	7.7%	4.4%	4.3%
5. Germany	16,176	16,748	17,007	6.3%	1.5%	2.6%
6. Switzerland	13,964	14,081	13,286	4.9%	-5.6%	-4.8%
7. Ireland	7,522	9,355	10,801	4.0%	15.5%	29.8%
8. Hong Kong	8,753	10,020	9,081	3.3%	-9.4%	9.6%
9. Netherlands	8,598	9,412	8,523	3.1%	-9.4%	-1.3%
10. China	6,996	6,814	7,419	2.7%	8.9%	9.1%
All other jurisdictions	59,259	59,872	59,117	21.8%	-1.3%	2.8%

Table 12: Top 10 jurisdictions by IRP revenue, 2018–19 to 2020–21 income years

Jurisdiction (Top 10 rank)	IRP revenue ($m)			% share of total	% growth
	2018–19	2019–20	2020–21	2020–21	2019–20 to 2020–21	3-year average
1. Singapore	73,189	76,494	83,678	40.7%	9.4%	12.1%
2. United States	24,861	25,477	26,531	12.9%	4.1%	7.1%
3. United Kingdom	15,998	18,883	19,315	9.4%	2.3%	14.4%
4. Switzerland	13,998	14,025	12,931	6.3%	-7.8%	2.9%
5. Japan	11,871	13,521	10,572	5.1%	-21.8%	2.6%
6. Hong Kong	10,375	11,209	8,563	4.2%	-23.6%	16.6%
7. New Zealand	7,103	7,472	7,957	3.9%	6.5%	6.4%
8. China	4,727	5,648	5,807	2.8%	2.8%	7.7%
9. Germany	3,152	3,633	3,791	1.8%	4.3%	5.7%
10. Ireland	3,092	3,775	3,631	1.8%	-3.8%	47.0%
All other jurisdictions	24,242	23,043	22,600	11.0%	-1.9%	0.7%

For table 11 and table 12:

• Top 10 rank reflects the ten countries or jurisdictions with the highest dollar value of IRP expenditure or of revenue in the 2020–21 income year.
• The sum of IRP expenditure or IRP revenue for all jurisdictions may not reconcile to total IRP expenditure or revenue elsewhere in these statistics due to source data limitations and differences. Refer to Methodology for more information.

Download data from the 2016–17 income year onwards at Table 2Opens in a new window.

IRPD lodgments

This section provides statistics for IRPD lodgments by entity and report type.

IRPD statistics for IRP expenditure and IRP revenue are sourced from processed:

• International dealings schedules (IDS)
• Local file – part A (LFPA) lodgments from country-by-country (CBC) reporting entities, comprising    
  • entities that adopt the local file administrative solution (admin solution), and disclose IRPDs in the LFPA and not in the IDS
  • entities that disclose IRPDs in both the IDS and the LFPA (non-admin solution).

IRPD lodgments refers to lodgments by entities that disclose monetary IRPDs (excluding foreign exchange gains and losses) in the IDS or LFPA.

Chart 9: IRPD lodgments by entity type, 2016–17 to 2020–21 income years

Download data from the 2016–17 income year onwards at Table 3External Link.

Table 13: Count of IRPD lodgments by entity and report type, 2020–21 income year

Report type	Companies (no.)	Partnerships (no.)	Trusts (no.)	Total (no.)
IDS	5,917	65	951	6,933
LFPA	3,806	26	94	3,926
a) Admin solution	2,878	16	40	2,934
b) Non-admin solution	928	10	54	992
Total	9,723	91	1,045	10,859

Chart 10 and Table 14 show most IRP expenditure and IRP revenue (by dollar value) in 2020–21 is disclosed by CBC reporting entities that adopt the admin solution.

Chart 10: Value of IRPD lodgments by report type, 2015–16 to 2020–21 income years

In this chart – Value refers to the total dollar value of IRP expenditure and IRP revenue.

Download data from the 2015–16 income year onwards at Table 3External Link.

Table 14: Value of IRPD lodgments by report type, 2016–17 to 2020–21 income years

Report type	2016–17 ($m)	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)	2020–21 ($m)
IDS	49,678	55,188	56,383	49,955	47,159
LFPA	323,311	358,160	410,711	438,182	430,503
a) Admin solution	92,435	237,180	297,996	374,740	379,576
b) Non-admin solution	230,877	120,980	112,716	63,443	50,928
Total	372,989	413,348	467,095	488,137	477,663

In this table – Value refers to the total dollar value of IRP expenditure and IRP revenue.