Appendix A: Glossary
Term |
Meaning |
|---|---|
Assignment |
Assignment in law or in equity, including without limitation assignment by declaration of trust. |
Debts |
Debt receivables including loan receivables. |
Debt interest |
A debt interest under Division 974 of the ITAA 1997. |
Equity interest |
An equity interest under Division 974 or section 820-930 of the ITAA 1997. |
Foreign currency |
For SGEs which have not made a functional currency choice in accordance with subdivision 960-D of the ITAA 1997, any non-Australian dollar currency. For SGEs which have made a functional currency choice in accordance with subdivision 960-D of the ITAA 1997, AUD and any other currency other than the foreign currency chosen in accordance with that subdivision. |
Foreign currency deferred payment arrangement (FCDPA) |
Transactions involving an obligation for payment in a foreign currency where the payment is not made on the date the payment is due, and the payment is deferred and remains outstanding and unsatisfied. It follows a FCDPA transaction would no longer be in existence if all of the amounts payable had been satisfied, including through an intercompany loan (which would need to be separately reported as a IRPD Debt Interests transaction). |
International related party |
|
Intellectual property (IP) |
Trademark, patent, design, copyright, other intellectual property or similar property or rights. |
International related party dealings (IRPD) |
|
Ordinary shares |
Shares issued by a company carrying proportionate rights to voting and to profit and capital distributions, and carrying no special rights. |
Relevant agreement series |
As described in Local file – Part B: Guidance on providing international related party agreements. |
Appendix B: Transaction categories
Code |
Value |
|---|---|
TPRN |
Tangible property of a revenue nature |
Code |
Value |
|---|---|
TRS |
Treasury-related services |
MAS |
Management and administration services |
INSERV |
Insurance services |
REINSERV |
Reinsurance services |
RD |
Research and development services |
SAM |
Sales and marketing services |
SITS |
Software and IT services |
TS |
Technical services |
LS |
Logistics services |
AM |
Asset management services |
OS |
Other services |
Code |
Value |
|---|---|
RUIP |
Rights to use IP |
ORSR |
Other rights to use, supply or receive where consideration is royalty under section 6(1) of theITAA 1936 |
LF |
Licence fees |
RRP |
Rent of real property |
HLPE |
Hire or lease of plant or equipment |
LHORP |
Lease or hire of other property or rights |
Code |
Value |
|---|---|
SBER |
Share based employment remuneration |
Code |
Value |
|---|---|
CCA |
Cost contribution arrangement |
ORIRPD |
Other revenue IRPDs |
Code |
Value |
|---|---|
CCIRS |
Cross currency interest rate swap |
CDCSFFO |
Currency derivative (not cross currency interest rate swap), including currency swap, forward, future or option |
FFIRS |
Fixed for floating interest rate swap (not cross currency) |
OIRD |
Other interest rate derivative (not cross currency) |
CDS |
Credit default swap |
AS |
Asset swap |
CDCS |
Commodity derivative, including commodity swap, forward, future or option |
OD |
Other derivative |
Code |
Value |
|---|---|
OBL |
Ordinary borrowings and loans (excluding trade financing) |
TFIN |
Trade financing |
BND |
Bonds |
PNOT |
Promissory notes |
CNTDI |
Convertible notes that are debt interests |
CSTDI |
Convertible shares that are debt interests |
RPSDI |
Redeemable preference shares that are debt interests |
OKDI |
Other kinds of debt interests |
Code |
Value |
|---|---|
IDF |
Inward debt factoring |
ODF |
Outward debt factoring |
IDSEC |
Inward debt securitisation |
ODSEC |
Outward debt securitisation |
Code |
Value |
|---|---|
GILDI |
Guarantee or indemnity of liability under debt interest |
GIOKL |
Guarantee or indemnity of other kind of liability |
IN |
Insurance |
REIN |
Reinsurance |
OFD |
Other financial dealings |
Code |
Value |
|---|---|
RPRT |
Real property |
PLEQ |
Plant or equipment |
OTPRTY |
Other tangible property |
Code |
Value |
|---|---|
ASIP |
Assignment of IP |
IOSH |
Issue of ordinary shares |
AOSH |
Assignment of ordinary shares |
IEIOOS |
Issue of equity interest other than ordinary shares |
AQIOS |
Assignment of equity interest other than ordinary shares |
ASSD |
Assignment of debts |
ASSL |
Assignment of liabilities |
ASSBC |
Assignment of benefit of contracts (excluding assignment of equity interests, debts or IP) |
ASSOPR |
Assignment of other intangible property or rights |
Code |
Value |
|---|---|
FCDSTTS |
Foreign currency deferred payment arrangement for sale of tangible trading stock |
FCDPTTS |
Foreign currency deferred payment arrangement for purchase of tangible trading stock |
FCDAPS |
Foreign currency deferred payment arrangement for provision of services |
FCDAAS |
Foreign currency deferred payment arrangement for acquisition of services |
FCDRRP |
Foreign currency deferred payment arrangement for rent of real property to IRP |
FCDRRPI |
Foreign currency deferred payment arrangement for rent of real property from IRP |
FCDHLP |
Foreign currency deferred payment arrangement for hire or lease of plant or equipment to IRP |
FCDHLPE |
Foreign currency deferred payment arrangement for hire or lease of plant or equipment from IRP |
FCDSBER |
Foreign currency deferred payment arrangement for share based employment recharge to IRP |
FCDSBERI |
Foreign currency deferred payment arrangement for share based employment recharge from IRP |
FCDRUIP |
Foreign currency deferred payment arrangement for rights to use IP provided to IRP |
FCDRUIPI |
Foreign currency deferred payment arrangement for rights to use IP obtained from IRP |
FCDORSR |
Foreign currency deferred payment arrangement for other royalty from IRP for rights or services provided to IRP |
FCDORSRI |
Foreign currency deferred payment arrangement for other royalty to IRP for rights or services obtained from IRP |
FCDLF |
Foreign currency deferred payment arrangement for non-royalty type licence provided to IRP |
FCDLFI |
Foreign currency deferred payment arrangement for non-royalty type licence obtained from IRP |
FCDLHORP |
Foreign currency deferred payment arrangement for lease or hire of property or rights to IRP other than real property or plant or equipment |
FCDLHORPI |
Foreign currency deferred payment arrangement for lease or hire of property or rights from IRP other than real property or plant or equipment |
Appendix C: TP method / CAP method
Code |
Value |
|---|---|
APPC |
Apportionment of costs |
APPI |
Apportionment of Income |
CUP |
Comparable uncontrolled price method |
CCA |
Cost-contribution arrangement |
CP |
Cost-plus method |
FMUAC |
Fixed mark-up applied to cost |
FPRP |
Fixed percentage of resale price |
MC |
Marginal costing |
PS |
Profit split method |
RPM |
Resale price method |
TNM |
Transactional net margin method |
TNMW |
Transactional net margin method (whole-of-entity) |
OTH |
Other arm's length methods |
NON |
None |
UNKT |
Unknown (transfer pricing method) |
CPR |
Cost price |
DVAL |
Directors valuation |
DCF |
Discounted cash flow |
IVAL |
Independent valuation |
NCON |
Nil consideration |
QMRP |
Quoted market price |
WDVAL |
Written-down value |
OM |
Other methods |
UNKC |
Unknown (capital asset pricing method) |
Appendix D: TP documentation codes / and STPRK options
Code |
Value |
|---|---|
1 |
0% |
2 |
1% to less than 25% |
3 |
25% to less than 50% |
4 |
50% to less than 75% |
5 |
75% to less than 100% |
6 |
100% |
7 |
|
8 |
|
9 |
|
10 |
Simplified transfer pricing record keeping (low value adding intra-group services) |
12 |
Simplified transfer pricing record keeping (technical services) |
13 |
Simplified transfer pricing record keeping (low level loans – inbound) |
14 |
Simplified transfer pricing record keeping (low level loans – outbound) |
15 |
Green zone (PCG 2017/1) |
16 |
Green zone (PCG 2017/4) |
Appendix E: Exclusion list
Code |
Value |
|---|---|
STPRKTS |
Simplified transfer pricing record keeping (technical services) |
STPRKLLI |
Simplified transfer pricing record keeping (low level loans – inbound) |
STPRKLLO |
Simplified transfer pricing record keeping (low level loans – outbound) |
RUESA |
Reimbursement under employee secondment agreements |
LVLRSA |
Low value and low risk service agreements |
LVLRSPT |
Low value and low risk sale and purchase tangible trading stock agreements |
IOS |
Issue of ordinary shares |
STPRKLVS |
Simplified transfer pricing record keeping (low value adding intra-group services) |
Appendix F: Foreign countries or jurisdictions names and codes
Additional countries or jurisdictionsA – C: Foreign countries or jurisdictions names and codes
Alpha-2 code |
Country or jurisdiction |
AF |
Afghanistan |
AX |
Aland Islands |
AL |
Albania |
DZ |
Algeria |
AS |
American Samoa |
AD |
Andorra |
AO |
Angola |
AI |
Anguilla |
AQ |
Antarctica |
AG |
Antigua and Barbuda |
AR |
Argentina |
AM |
Armenia |
AW |
Aruba |
AT |
Austria |
AZ |
Azerbaijan |
BS |
Bahamas |
BH |
Bahrain |
BD |
Bangladesh |
BB |
Barbados |
BY |
Belarus |
BE |
Belgium |
BZ |
Belize |
BJ |
Benin |
BM |
Bermuda |
BT |
Bhutan |
BO |
Bolivia |
BQ |
Bonaire, Saint Eustatius and Saba Islands |
BA |
Bosnia and Herzegovina |
BW |
Botswana |
BV |
Bouvet Island |
BR |
Brazil |
IO |
British Indian Ocean Territory |
VG |
British Virgin Islands |
BN |
Brunei Darussalam |
BG |
Bulgaria |
BF |
Burkina Faso |
BI |
Burundi |
CV |
Cabo Verde |
KH |
Cambodia |
CM |
Cameroon |
CA |
Canada |
KY |
Cayman Islands |
CF |
Central African Republic |
TD |
Chad |
CL |
Chile |
CN |
China |
CO |
Colombia |
MP |
Commonwealth of the Northern Mariana Islands |
KM |
Comoros |
CD |
Congo, Democratic Republic of (was Zaire) |
CG |
Congo, Republic of |
CK |
Cook Islands |
CR |
Costa Rica |
CI |
Côte d'Ivoire (Ivory Coast) |
HR |
Croatia (Hrvatska) |
CU |
Cuba |
CW |
Curacao |
CY |
Cyprus |
CZ |
Czech Republic |
D – M: Foreign countries or jurisdictions names and codes
Alpha-2 code |
Country or jurisdiction |
DK |
Denmark |
DJ |
Djibouti |
DM |
Dominica |
DO |
Dominican Republic |
EC |
Ecuador |
EG |
Egypt |
SV |
El Salvador |
GQ |
Equatorial Guinea |
ER |
Eritrea |
EE |
Estonia |
SZ |
Eswatini |
ET |
Ethiopia |
FK |
Falkland Islands (Malvinas) |
FO |
Faroe Islands |
FJ |
Fiji |
FI |
Finland |
FR |
France |
GF |
French Guiana |
PF |
French Polynesia |
TF |
French Southern Territories |
GA |
Gabon |
GM |
Gambia |
GE |
Georgia |
DE |
Germany |
GH |
Ghana |
GI |
Gibraltar |
GR |
Greece |
GL |
Greenland |
GD |
Grenada |
GP |
Guadeloupe |
GU |
Guam |
GT |
Guatemala |
GG |
Guernsey |
GN |
Guinea |
GW |
Guinea-Bissau |
GY |
Guyana |
HT |
Haiti |
VA |
Holy See (Vatican City State) |
HN |
Honduras |
HK |
Hong Kong |
HR |
Hrvatska (Croatia) |
HU |
Hungary |
IS |
Iceland |
IN |
India |
ID |
Indonesia |
IR |
Iran |
IQ |
Iraq |
IE |
Ireland |
IM |
Isle of Man, The |
IL |
Israel |
IT |
Italy |
CI |
Ivory Coast (Côte D'Ivoire) |
JM |
Jamaica |
JP |
Japan |
JE |
Jersey |
JO |
Jordan |
KZ |
Kazakhstan |
KE |
Kenya |
KI |
Kiribati |
KP |
Korea, Democratic People's Republic of (North Korea) |
KR |
Korea, Republic of (South Korea) |
KW |
Kuwait |
KG |
Kyrgyzstan |
LA |
Laos |
LV |
Latvia |
LB |
Lebanon |
LS |
Lesotho |
LR |
Liberia |
LY |
Libya |
LI |
Liechtenstein |
LT |
Lithuania |
LU |
Luxembourg |
MO |
Macau (Macao) |
MG |
Madagascar |
MW |
Malawi |
MY |
Malaysia |
MV |
Maldives |
ML |
Mali |
MT |
Malta |
MQ |
Martinique |
MR |
Mauritania |
MU |
Mauritius |
YT |
Mayotte |
MX |
Mexico |
FM |
Micronesia, Federated States of |
MD |
Moldova |
MC |
Monaco |
MN |
Mongolia |
ME |
Montenegro |
MS |
Montserrat |
MA |
Morocco |
MZ |
Mozambique |
MM |
Myanmar (Burma) |
N – Z: Foreign countries or jurisdictions names and codes
Alpha-2 code |
Country or jurisdiction |
NA |
Namibia |
NR |
Nauru |
NP |
Nepal |
NL |
Netherlands |
NC |
New Caledonia |
NZ |
New Zealand |
NI |
Nicaragua |
NE |
Niger |
NG |
Nigeria |
NU |
Niue |
KP |
North Korea (Korea, Democratic People's Republic of) |
NO |
Norway |
OM |
Oman |
PK |
Pakistan |
PW |
Palau |
PS |
Palestinian Territories |
PA |
Panama |
PG |
Papua New Guinea |
PY |
Paraguay |
PE |
Peru |
PH |
Philippines |
PN |
Pitcairn Island |
PL |
Poland |
PT |
Portugal |
PR |
Puerto Rico |
QA |
Qatar |
MK |
Republic of North Macedonia |
MH |
Republic of the Marshall Islands |
RE |
Reunion |
RO |
Romania |
RU |
Russian Federation |
RW |
Rwanda |
BL |
Saint Barthélemy |
SH |
Saint Helena |
KN |
Saint Kitts and Nevis |
LC |
Saint Lucia |
MF |
Saint Martin (French Part) |
SX |
Sint Maarten (Dutch Part) |
PM |
Saint Pierre and Miquelon |
VC |
Saint Vincent and The Grenadines |
WS |
Samoa |
SM |
San Marino |
ST |
Sao Tome and Principe |
SA |
Saudi Arabia |
SN |
Senegal |
RS |
Serbia |
SC |
Seychelles |
SL |
Sierra Leone |
SG |
Singapore |
SK |
Slovakia (Slovak Republic) |
SI |
Slovenia |
SB |
Solomon Islands |
SO |
Somalia |
ZA |
South Africa |
GS |
South Georgia and the South Sandwich Islands |
KR |
South Korea (Korea, Republic of) |
SS |
South Sudan |
ES |
Spain |
LK |
Sri Lanka |
SD |
Sudan |
SR |
Suriname |
SJ |
Svalbard and Jan Mayen Islands |
SE |
Sweden |
CH |
Switzerland |
SY |
Syria |
TW |
Taiwan |
TJ |
Tajikistan |
TZ |
Tanzania |
TH |
Thailand |
TL |
Timor-Leste |
TG |
Togo |
TK |
Tokelau |
TO |
Tonga |
TT |
Trinidad and Tobago |
TN |
Tunisia |
TR |
Turkey |
TM |
Turkmenistan |
TC |
Turks and Caicos Islands |
TV |
Tuvalu |
UG |
Uganda |
UA |
Ukraine |
AE |
United Arab Emirates |
GB |
United Kingdom |
US |
United States |
UM |
United States Minor Outlying Islands |
VI |
United States Virgin Islands |
UY |
Uruguay |
UZ |
Uzbekistan |
VU |
Vanuatu |
VA |
Vatican City State (Holy See) |
VE |
Venezuela |
VN |
Vietnam |
WF |
Wallis and Futuna |
EH |
Western Sahara |
YE |
Yemen |
ZM |
Zambia |
ZW |
Zimbabwe |
Additional countries or jurisdictions names and codes
Alpha-2 code |
Country or jurisdiction |
AU |
Australia |
XX |
Not resident of any country for taxation purposes |