IRPD statistics

For more detailed data, see:

• Table 1External Link: Selected items by IRPD type, 2015–16 to 2021–22 income years
• Table 2External Link: IRP expenditure and revenue by country/jurisdiction, 2016–17 to 2021–22 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, 2017–18 to 2021–22 income years

Download data from the 2017–18 income year onwards at Table 3External Link.

Table 1: IRP expenditure by entity type, 2017–18 to 2021–22 income years

Entity type	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)	2020–21 ($m)	2021–22 ($m)
Companies	250,296	271,300	280,658	268,008	313,818
Partnerships	468	472	548	542	724
Trusts	2,052	2,428	2,733	2,074	2,030
Total	252,816	274,200	283,939	270,625	316,572

Table 2: IRP revenue by entity type, 2017–18 to 2021–22 income years

Entity type	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)	2020–21 ($m)	2021–22 ($m)
Companies	156,748	186,829	200,072	201,452	245,025
Partnerships	1,231	1,166	1,525	1,226	1,400
Trusts	1,143	1,029	1,104	1,456	1,381
Total	159,123	189,024	202,702	204,134	247,805

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 2021–22 income year:

• Entities that disclose more than $500 million in IRP expenditure        
  • account for more than 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 4% 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), 2021–22 income year

 

Download data for the 2021–22 income year at Table 3External Link.

Chart 3: IRP expenditure – Histogram of ranged IRP expenditure per entity (counts), 2021–22 income year

Download data for the 2021–22 income year at Table 3External Link.

Chart 4 shows the majority of IRP expenditure (by dollar value) relates to tangible goods of a revenue nature (purchase of trading stock and raw materials), followed by expenditure in respect of services and financial dealings.

Chart 4: IRP expenditure by IRPD type, 2021–22 income year

Download data for the 2021–22 income year at Table 3External Link.The following tables provide break downs of IRP expenditure:

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

Table 3: IRP expenditure by IRPD type, 2017–18 to 2021–22 income years

IRPD type	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)	2020–21 ($m)	2021–22 ($m)
Tangible property of a revenue nature	167,346	183,162	185,917	173,918	204,705
Royalties and licence fees	8,369	9,239	9,381	9,863	10,681
Rent and leasing	1,000	996	830	610	750
Service arrangements	37,566	43,545	49,686	50,881	60,779
Total financial dealings	32,342	31,279	32,038	29,246	32,249
a) Interest	17,438	18,262	17,995	13,440	12,214
b) Guarantees	894	925	949	704	531
c) Insurance	692	691	854	931	993
d) Reinsurance	7,591	6,390	5,941	7,077	7,987
e) Derivatives	5,061	4,314	5,208	6,579	9,819
f) Other financial	666	698	1,090	515	706
Share-based employee remuneration	847	1,054	1,280	1,380	1,757
Other IRPDs	5,346	4,925	4,808	4,726	5,650
Total	252,816	274,200	283,939	270,625	316,572

Download data from the 2015–16 income year onwards at Table 1External Link.

Table 4: IRP expenditure – entity counts, averages and medians, by IRPD type, 2020–21 to 2021–22 income years

IRPD type	2020–21			2021–22
	Entities (no.)	Average ($)	Median ($)	Entities (no.)	Average ($)	Median ($)
Tangible property of a revenue nature	3,350	51,915,925	5,882,330	3,359	60,942,114	6,683,019
Royalties and licence fees	1,385	7,121,419	856,973	1,388	7,695,556	949,411
Rent and leasing	180	3,389,691	562,571	178	4,215,745	505,730
Service arrangements	5,074	10,027,773	961,458	5,197	11,695,102	997,684
Total financial dealings	4,253	6,876,484	290,543	4,305	7,491,138	280,428
a) Interest	3,848	3,492,734	277,734	3,882	3,146,253	254,837
b) Guarantees	289	2,436,882	142,808	302	1,759,625	101,718
c) Insurance	408	2,280,696	62,679	419	2,369,352	89,651
d) Reinsurance	45	157,260,104	48,124,717	44	181,512,463	70,183,640
e) Derivatives	175	37,593,396	1,996,221	180	54,551,848	1,792,683
f) Other financial	126	4,089,785	297,097	131	5,385,890	358,829
Share-based employee remuneration	442	3,123,184	398,475	473	3,714,016	483,684
Other IRPDs	1,274	3,709,503	253,702	1,256	4,498,334	306,489
Total	8,153	33,193,256	2,771,896	8,291	38,182,587	2,953,834

In table 4:

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

Download selected data from the 2015–16 income year onwards at Table 1External Link.

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 2021–22 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 4% 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), 2021–22 income year

Download data for the 2021–22 income year at Table 3External Link.

Chart 6: IRP revenue – Histogram of ranged IRP revenue per entity (counts), 2021–22 income year

Download data for the 2021–22 income year at Table 3External Link.

Chart 7 shows the majority of IRP revenue (by dollar value) relates to tangible goods of a revenue nature (sale of trading stock and raw materials), followed by revenue in respect of services and financial dealings.

Chart 7: IRP revenue by IRPD type, 2021–22 income year

Download data for the 2021–22 income year at Table 3External Link.

The following tables provide break downs of IRP revenue:

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

Table 5: IRP revenue by IRPD type, 2017–18 to 2021–22 income years

IRPD type	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)	2020–21 ($m)	2021–22 ($m)
Tangible property of a revenue nature	103,825	125,626	131,328	131,260	176,323
Royalties and licence fees	2,637	3,173	3,292	3,914	4,940
Rent and leasing	292	337	315	224	265
Service arrangements	31,576	36,044	40,621	39,596	43,807
Total financial dealings	15,769	17,953	21,078	23,271	15,618
a) Interest	3,434	3,771	3,711	2,819	2,382
b) Guarantees	248	180	174	243	134
c) Insurance	161	498	497	317	383
d) Reinsurance	5,346	5,791	5,770	8,825	5,970
e) Derivatives	3,732	5,332	5,420	5,737	5,628
f) Other financial	2,847	2,381	5,506	5,330	1,120
Share-based employee remuneration	176	196	271	261	594
Other IRPDs	4,848	5,696	5,797	5,608	6,258
Total	159,123	189,024	202,702	204,134	247,805

Download data from the 2015–16 income year onwards at Table 1External Link.

Table 6: IRP revenue – counts, averages and medians, by IRPD type, 2020–21 to 2021–22 income years

IRPD type	2020–21			2021–22
	Entities (no.)	Average ($)	Median ($)	Entities (no.)	Average ($)	Median ($)
Tangible property of a revenue nature	2,359	55,642,053	1,147,628	2,337	75,448,259	1,179,651
Royalties and licence fees	524	7,469,379	819,252	552	8,949,470	787,626
Rent and leasing	120	1,863,336	395,135	110	2,413,370	472,894
Service arrangements	4,464	8,870,177	1,449,512	4,492	9,752,159	1,667,220
Total financial dealings	2,161	10,768,836	133,040	2,111	7,398,333	138,182
a) Interest	1,966	1,434,058	115,632	1,906	1,249,975	107,757
b) Guarantees	64	3,789,807	117,554	60	2,240,395	127,462
c) Insurance	104	3,047,170	117,858	109	3,516,809	191,517
d) Reinsurance	38	232,249,784	96,328,624	40	149,240,347	48,474,719
e) Derivatives	145	39,566,005	1,508,161	156	36,075,752	1,687,903
f) Other financial	59	90,340,363	426,567	61	18,364,621	287,566
Share-based employee remuneration	78	3,340,130	361,330	78	7,619,515	469,728
Other IRPDs	1,175	4,772,908	420,574	1,170	5,348,572	439,217
Total	6,396	31,915,851	1,979,673	6,424	38,574,859	2,168,989

In table 6:

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

Download selected data from the 2015–16 income year onwards at Table 1External Link.

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, 2017–18 to 2021–22 income years

IRP inbound borrowings	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)	2020–21 ($m)	2021–22 ($m)
Average debt balance	522,403	533,937	534,334	521,153	508,021
a) Interest-free	113,138	114,668	106,971	113,138	113,582
b) Interest-bearing	409,265	419,270	427,363	408,014	394,439
Interest expense	17,438	18,262	17,995	13,440	12,214
Implied interest rate (%)	4.2%	4.3%	4.2%	3.3%	3.1%

Table 8: IRP inbound borrowings – entity counts, averages and medians, 2020–21 to 2021–22 income years

IRP inbound borrowings	2020–21			2021–22
	Entities (no.)	Average ($)	Median ($)	Entities (no.)	Average ($)	Median ($)
Average debt balance	6,593	79,046,356	6,313,487	6,595	77,031,200	6,326,192
a) Interest-free	3,454	32,755,770	3,800,430	3,384	33,564,447	3,651,582
b) Interest-bearing	3,898	104,672,703	8,171,960	3,948	99,908,479	8,336,013
Interest expense	3,848	3,492,734	277,734	3,882	3,146,253	254,837

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 do not 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 1External Link.

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, 2017–18 to 2021–22 income years

IRP outbound loans	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)	2020–21 ($m)	2021–22 ($m)
Average debt balance	153,250	159,556	165,873	163,762	176,363
a) Interest-free	35,488	34,588	39,231	39,199	48,779
b) Interest-bearing	117,762	124,968	126,642	124,563	127,583
Interest revenue	3,434	3,771	3,711	2,819	2,382
Implied interest rate (%)	2.9%	3.0%	2.9%	2.2%	1.8%

Table 10: IRP outbound loans – entity counts, averages and medians, 2020–21 to 2021–22 income years

IRP outbound loans	2020–21			2021–22
	Entities (no.)	Average ($)	Median ($)	Entities (no.)	Average ($)	Median ($)
Average debt balance	4,078	40,157,426	4,281,220	4,157	42,425,445	4,432,304
a) Interest-free	2,535	15,463,142	2,555,955	2,575	18,943,332	2,626,678
b) Interest-bearing	2,007	62,064,235	6,819,524	2,037	62,633,037	6,984,851
Interest revenue	1,966	1,434,058	115,632	1,906	1,249,975	107,757

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 do not 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 1External Link.

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, 2021–22 income year

Download data for the 2021–22 income year at Table 3External Link.

Table 11: Top 10 jurisdictions by IRP expenditure, 2019–20 to 2021–22 income years

Jurisdiction (Top 10 rank)	IRP expenditure ($m)			% share of total	% growth
	2019–20	2020–21	2021–22	2021–22	2020–21 to 2021–22	3-year average
1. Singapore	80,644	67,285	84,232	26.6%	25.2%	4.5%
2. United States	36,402	37,067	43,797	13.8%	18.2%	7.2%
3. Japan	20,977	21,175	24,368	7.7%	15.1%	3.1%
4. United Kingdom	19,477	19,767	23,916	7.6%	21.0%	10.6%
5. Germany	16,754	17,052	18,621	5.9%	9.2%	4.8%
6. Switzerland	14,080	13,335	15,001	4.7%	12.5%	2.6%
7. Ireland	9,361	10,830	12,739	4.0%	17.6%	19.3%
8. Hong Kong	10,014	9,087	9,556	3.0%	5.2%	3.4%
9. Netherlands	9,413	8,566	8,909	2.8%	4.0%	1.5%
10. China	6,715	7,469	8,637	2.7%	15.6%	7.6%
All other jurisdictions	59,801	58,683	66,771	21.1%	13.8%	4.3%

Table 12: Top 10 jurisdictions by IRP revenue, 2019–20 to 2021–22 income years

Jurisdiction (Top 10 rank)	IRP revenue ($m)			% share of total	% growth
	2019–20	2020–21	2021–22	2021–22	2020–21 to 2021–22	3-year average
1. Singapore	76,502	83,605	106,921	43.1%	27.9%	13.9%
2. United States	25,025	25,713	30,277	12.2%	17.7%	9.5%
3. Switzerland	14,025	12,938	17,986	7.2%	39.0%	10.5%
4. Japan	13,295	10,537	14,158	5.7%	34.4%	11.2%
5. United Kingdom	18,643	18,228	13,860	5.6%	-24.0%	0.5%
6. Hong Kong	11,160	8,486	11,825	4.8%	39.3%	7.8%
7. New Zealand	7,454	7,947	9,008	3.6%	13.3%	8.3%
8. China	5,634	5,828	8,198	3.3%	40.7%	21.1%
9. Germany	3,630	3,793	4,344	1.7%	14.5%	11.4%
10. Netherlands	2,702	2,712	4,218	1.7%	55.6%	10.7%
All other jurisdictions	23,598	23,522	27,513	11.1%	17.0%	5.4%

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 2021–22 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 2External Link.

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, are made up of entities that:    
  • adopt the local file administrative solution (admin solution), and disclose IRPDs in the LFPA and not in the IDS
  • 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, 2017–18 to 2021–22 income years

Download data from the 2017–18 income year onwards at Table 3External Link.

Table 13: Count of IRPD lodgments by entity and report type, 2021–22 income year

Report type	Companies (no.)	Partnerships (no.)	Trusts (no.)	Total (no.)
IDS	6,128	71	964	7,163
LFPA	3,936	30	98	4,064
a) Admin solution	3,018	17	44	3,079
b) Non-admin solution	918	13	54	985
Total	10,064	101	1,062	11,227

Chart 10 and Table 14 show most IRP expenditure and IRP revenue (by dollar value) in 2021–22 is disclosed by CBC reporting entities that adopt the admin solution.

Chart 10: Value of IRPD lodgments by report type, 2017–18 to 2021–22 income years

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

Download data from the 2017–18 income year onwards at Table 3External Link.

Table 14: Value of IRPD lodgments by report type, 2017–18 to 2021–22 income years

Report type	2017–18 ($m)	2018–19 ($m)	2019–20 ($m)	2020–21 ($m)	2021–22 ($m)
IDS	54,224	55,582	49,887	47,107	53,712
LFPA	357,714	407,643	436,754	427,651	510,665
a) Admin solution	237,170	298,000	372,849	376,108	479,696
b) Non-admin solution	120,545	109,643	63,905	51,542	30,968
Total	411,939	463,225	486,641	474,758	564,377

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