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Appendices

Last updated 3 July 2023

Appendix A: Glossary

Table 18: 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

See What is an IRP and IRPD?

Intellectual property (IP)

Trademark, patent, design, copyright, other intellectual property or similar property or rights.

International related party dealings (IRPD)

See What is an IRP and 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

Table 19: IRPDs in tangible property of a revenue nature

Code

Value

TPRN

Tangible property of a revenue nature

Table 20: IRPD service arrangements

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

Table 21: IRPD use rights

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

Table 22: IRPD share-based employment remuneration

Code

Value

SBER

Share based employment remuneration

Table 23: Other revenue (non-financial) IRPDs

Code

Value

CCA

Cost contribution arrangement

ORIRPD

Other revenue IRPDs

Table 24: IRPD derivative transactions

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

Table 25: IRPD debt interests (including ordinary loans and borrowings)

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

Table 26: IRPD debt factoring or debt securitisation

Code

Value

IDF

Inward debt factoring

ODF

Outward debt factoring

IDSEC

Inward debt securitisation

ODSEC

Outward debt securitisation

Table 27: Other kinds of IRPDs of a financial nature

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

Table 28: IRPDs involving disposal or acquisition of tangible property of a non-revenue (capital) nature

Code

Value

RPRT

Real property

PLEQ

Plant or equipment

OTPRTY

Other tangible property

Table 29: IRPDs involving disposal or acquisition of intangible property or rights of a non-revenue (capital) nature

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

Table 30: IRPD foreign currency deferred payment arrangements

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

Table 31: Appendix C

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

Table 32: Appendix D

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

Simplified transfer pricing record keeping (materiality)

8

Simplified transfer pricing record keeping (small business)

9

Simplified transfer pricing record keeping (distributors)

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

Table 33: Appendix E

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

A – C

D – M

N – Z

Additional countries or jurisdictions

A – 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

QC72967