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International Related Party Dealings (IRPD)

Source: R/irpd.R
ato_irpd.Rd

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.

Usage

ato_irpd(year = "latest", table = 1L)

Source

Australian Taxation Office International Related Party Dealings release. Licensed CC BY 2.5 AU.

Arguments

year

Income year in "YYYY-YY" form (e.g. "2023-24") or "latest".

table

Integer 1, 2, or 3. Default 1.

Value

An ato_tbl. Monetary values in nominal AUD.

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.

See also

Other discovery: ato_catalog(), ato_charities(), ato_cite(), ato_download(), ato_excise(), ato_fbt(), ato_help(), ato_payg(), ato_rdti(), ato_sme_benchmarks(), ato_tax_gaps(), ato_top_taxpayers(), ato_vttc()

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…
#> Waiting 2s for throttling delay ■■■■■■■■■■■■■■■                 
#> Waiting 2s for throttling delay ■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■  
#> 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: 2026-08-23 17:36 UTC 
#> # Snapshot: 2026-04-24
#> # SHA-256:  b41894d320ec379c...
#> # Rows: 6  Cols: 6
#> 
#>   country_jurisdiction income_year expenditure1no expenditure revenue1_no
#> 1              Algeria     2017–18              5      356004           6
#> 2              Algeria     2023–24              5       43233           5
#> 3               Angola     2016–17              9    14497346          22
#> 4               Angola     2017–18              9     2742601          15
#> 5               Angola     2018–19             10     6445177          19
#> 6               Angola     2019–20             10     2867773          16
#>    revenue
#> 1   776186
#> 2    98159
#> 3 21043038
#> 4 13511348
#> 5 12134017
#> 6 16249781
options(op)
# }