Returns the ATO's International Related Party Dealings data, which captures intra-group cross-border payments and receivables reported by Australian corporate taxpayers. Core dataset for BEPS and transfer-pricing research, transfer pricing risk assessment, and multinational tax analysis.
Source
Australian Taxation Office International Related Party Dealings release. Licensed CC BY 2.5 AU.
Details
The IRPD data is published as a separate CKAN package per income year (2019-20 through 2023-24). Each annual package contains three tables:
Table 1 : IRPD totals from 2015-16 to the current year
Table 2 : IRPDs by jurisdiction
Table 3 : Index of chart data
References
Organisation for Economic Co-operation and Development (2015). Transfer Pricing Documentation and Country-by-Country Reporting, Action 13: 2015 Final Report. OECD/G20 Base Erosion and Profit Shifting Project, Paris. doi:10.1787/9789264241480-en
Commonwealth of Australia. Income Tax Assessment Act 1997, Subdivision 815-B (Transfer Pricing); Multinational Anti-Avoidance Law (MAAL) and Diverted Profits Tax.
Australian Taxation Office (annual). International Dealings Schedule (IDS) instructions. Reporting framework underlying the IRPD dataset.
Examples
# \donttest{
op <- options(ato.cache_dir = tempdir())
try({
by_jurisdiction <- ato_irpd(year = "2023-24", table = 2)
head(by_jurisdiction)
})
#> ℹ Downloading <https://data.gov.au/data/dataset/cee66e72-94aa-436a-b4ed-b186204…
#> ✔ Downloading <https://data.gov.au/data/dataset/cee66e72-94aa-436a-b4ed-b186204…
#>
#> # ato_tbl: ATO IRPD 2023-24 (Table 2)
#> # Source: https://data.gov.au/data/dataset/cee66e72-94aa-436a-b4ed-b186204a443a/resource/cd82e606-3131-49d3-962e-5d18ad83f748/download/table_2_irpds_by_jurisdiction_2017-2024.xlsx
#> # Licence: CC BY 2.5 AU
#> # Retrieved: 2026-04-28 19:14 UTC
#> # Snapshot: 2026-04-24
#> # SHA-256: b41894d320ec379c...
#> # Rows: 6 Cols: 2
#>
#> table_2_international_related_party_dealings_irpds
#> 1 IRP expenditure and revenue by country / jurisdiction, 2016–17 to 2023–24 income years
#> 2 <NA>
#> 3 Notes:
#> 4 <NA>
#> 5 <NA>
#> 6 <NA>
#>
#> 1 <NA>
#> 2 <NA>
#> 3 <NA>
#> 4 To meet privacy and confidentiality requirements, some items may be aggregated into geographic groups or not included.
#> 5 The statistics exclude authorised deposit-taking institutions (ADIs), and foreign banks and branches.
#> 6 The statistics for the 2019–20 to 2023–24 income years are sourced from International Dealings Schedules (IDS) and Local File Part A (LFPA) statements as at 3 November 2025. The statistics are not necessarily complete and may not match previous editions of International related party dealings statistics as they have been updated.
options(op)
# }