Tax Collection 4 International Dealings Advanced Pricing Arrangments Rulings Other Jurisdiction Indicator This indicates whether Advance Pricing Arrangements (APA) / rulings are provided by other jurisdictions for the transaction. A choice of TRUE/FALSE values true = APAs / rulings are provided by other jurisdictions for the transaction. false = APAs / rulings are not provided by other jurisdictions for the transaction. International Dealings Advanced Pricing Arrangments Rulings Previously Provided Indicator This indicates whether the entity has previously provided Advance Pricing Arrangements (APA) / rulings. A choice of TRUE/FALSE values true = The entity has previously provided APAs / rulings. false = The entity has not previously provided APAs / rulings. International Dealings Advanced Pricing Arrangments Rulings Previously Provided Year This indicates the year when the entity previously provided the Advance Pricing Arrangements (APA) / rulings. International Dealings Advanced Pricing Arrangments Rulings Provided Indicator This indicates whether the relevant Advance Pricing Arrangements (APA) / rulings for this transaction are attached. A choice of TRUE/FALSE values true = The relevant APAs / rulings for this transaction are attached. false = The relevant APAs / rulings for this transaction are not attached. International Dealings Australian Accounting Group Lodgment Indicator This indicates whether another entity in the Australian accounting group will lodge a Country-by-Country (CbC) report for this reporting period. A choice of TRUE/FALSE values true = Another entity in the Australian accounting group will lodge a CbC report for this reporting period. false = Another entity in the Australian accounting group will not lodge a CbC report for this reporting period. International Dealings Country By Country Report Applicability Indicator This indicates whether Country-by-Country (CbC) reporting is applicable to the business entity. A choice of TRUE/FALSE values true = CbC reporting is applicable to the business entity false = CbC reporting is not applicable to the business entity International Dealings Country By Country Report Exempt Indicator This indicates whether the reporting entity is exempt from lodging a Country-by-Country(CbC) report. A choice of TRUE/FALSE values true = The reporting entity is exempt from lodging a CbC report false = The reporting entity is not exempt from lodging a CbC report International Dealings Country By Country Report Lodgment Indicator This indicates whether a Country-by-Country (CbC) report for this reporting period will be lodged. A choice of TRUE/FALSE values true = A CbC report for this reporting period will be lodged. false = A CbC report for this reporting period will not be lodged. International Dealings Country By Country Report Other Entities Indicator This indicates whether a Country-by-Country(CbC) report for the reporting period will be lodged on behalf of other entities in the Australian accounting group. A choice of TRUE/FALSE values true = A CbC report for the reporting period will be lodged on behalf of other entities in the Australian accounting group false = A CbC report for the reporting period will not be lodged on behalf of other entities in the Australian accounting group International Dealings Country By Country Report Submission Indicator This indicates whether the submission includes details on lodgment of the Country-by-Country (CbC) report. A choice of TRUE/FALSE values true = The submission includes details on lodgment of the CbC report false = The submission does not include details on lodgment of the CbC report International Dealings Expense Amount The value of expense for this reporting period in relation to this international related party transaction. International Dealings Financial Accounts Provided Indicator This indicates whether the reporting entity's financial accounts for the reporting period are attached. A choice of TRUE/FALSE values true = The reporting entity's financial accounts for the reporting period are attached. false = The reporting entity's financial accounts for the reporting period are not attached. International Dealings Foreign Exchange Derivatives Tenor Rule Indicator This indicates whether special short term tenor rule for Foreign Exchange (FX) derivatives has been applied to this transaction. A choice of TRUE/FALSE values true = Special short term tenor rule for FX derivatives has been applied to this transaction. false = Special short term tenor rule for FX derivatives has not been applied to this transaction. International Dealings Foreign Exchange Gain Loss Indicator This indicates whether the entity had dealings with International Related Parties (IRP) resulting in a foreign exchange gain or loss. A choice of TRUE/FALSE values: True = The entity had dealings with IRP resulting in a foreign exchange gain or loss False = The entity did not have dealings with IRP resulting in a foreign exchange gain or loss International Dealings Foreign Exchange Gains Highest Nominal Amount The amount of foreign exchange gains with the highest nominal value from international related party dealings. International Dealings Foreign Exchange Gains Other Amount The amount of foreign exchange gains from international related party dealings not classified elsewhere. International Dealings Foreign Exchange Losses Highest Nominal Amount The amount of foreign exchange losses with the highest nominal value from international related party dealings. International Dealings Foreign Exchange Losses Other Amount The amount of foreign exchange losses from international related party dealings not classified elsewhere. International Dealings Foreign Exchange Transaction Type Code A code that identifies the foreign exchange transaction type of international related party dealings. Valid values are: OB = IRP ordinary borrowings OL = IRP ordinary loans TRL = IRP trade related liabilities TRR = IRP trade related receivables ODII = IRP other debt interests issued ODIA = IRP other debt interests acquired OLP = Other IRP liabilities/payables OAR = Other IRP assets/receivables International Dealings Global Accounting Group Lodgment Indicator This indicates whether an entity in the global accounting group will lodge a Country-by-Country (CbC) report in another jurisdiction for this reporting period. A choice of TRUE/FALSE values true = An entity in the global accounting group will lodge a CbC report in another jurisdiction for this reporting period. false = An entity in the global accounting group will not lodge a CbC report in another jurisdiction for this reporting period. International Dealings Local File Indicator This indicates whether any part of the local file is being lodged. A choice of TRUE/FALSE values true = The local file is being lodged false = The local file is not being lodged International Dealings Local File Exempt Indicator This indicates whether the reporting entity is exempt from providing the local file. A choice of TRUE/FALSE values true = Reporting entity is exempt from providing the local file false = Reporting entity is not exempt from providing the local file International Dealings Local File Part A Voluntary Lodgment Indicator This indicates whether lodgment of local file part A is voluntary. A choice of TRUE/FALSE values true = The lodgment of local file part A is voluntary false = The lodgment of local file part A is not voluntary International Dealings Local File Short Form Attached Indicator This indicates whether the local file - short form has been attached in this lodgment. A choice of TRUE/FALSE values true = The local file - short form has been attached in this lodgment. false = The local file - short form has not been attached in this lodgment. International Dealings Local File Submission Indicator This indicates whether the submission includes details on lodgment of the local file. A choice of TRUE/FALSE values true = The submission includes details on lodgment of the local file false = The submission does not include details on lodgment of the local file International Dealings Lodgment Commitment Indicator This indicates whether a commitment has been made to provide the master file during the reporting period. A choice of TRUE/FALSE values true = A commitment has been made to provide master file during the reporting period false = A commitment has not been made to provide master file during the reporting period International Dealings Master File Australian Resident Entities Indicator This indicates whether a master file is being lodged on behalf of other Australian resident entities. A choice of TRUE/FALSE values true = A master file is being lodged on behalf of other Australian resident entities false = A master file is not being lodged on behalf of other Australian resident entities International Dealings Master File Details Indicator This indicates whether the submission includes details on lodgment of the master file. A choice of TRUE/FALSE values true = The submission includes details on lodgment of the master file false = The submission does not include details on lodgment of the master file International Dealings Master File Exempt Indicator This indicates whether the reporting entity has been granted an exemption from lodging a master file for the reporting period. A choice of TRUE/FALSE values true = The reporting entity has been granted an exemption from lodging a master file for the reporting period false = The reporting entity has not been granted an exemption from lodging a master file for the reporting period International Dealings Master File Lodgment Indicator This indicates whether the reporting entity is providing details on their master file obligation in this lodgment. A choice of TRUE/FALSE values true = The reporting entity is providing details on their master file obligation in this lodgment false = The reporting entity is not providing details on their master file obligation in this lodgment International Dealings Master File Other Entity Lodgment Indicator This indicates whether a master file for the reporting period will be lodged by another entity. A choice of TRUE/FALSE values true = A master file for the reporting period will be lodged by another entity false = A master file for the reporting period will not be lodged by another entity International Dealings Master File Provided Indicator This indicates whether the master file has been attached in this lodgment. A choice of TRUE/FALSE values true = Master file has been attached in this lodgment false = Master file has not been attached in this lodgment International Dealings Master File Requirement Indicator This indicates whether any foreign entity in the global accounting group is required to prepare or lodge a master file in another country by the time your master file is due for lodgment in Australia. A choice of TRUE/FALSE values true = A foreign entity in the global accounting group is required to prepare or lodge a master file in another country by the time your master file is due for lodgment in Australia false = No foreign entity in the global accounting group is required to prepare or lodge a master file in another country by the time your master file is due for lodgment in Australia International Dealings Materiality Simplified Transfer Pricing Record Keeping Option Indicator This indicates whether the entity meets the criteria for materiality simplified transfer pricing record keeping option. A choice of TRUE/FALSE values true = The entity meets the criteria for materiality simplified transfer pricing record keeping option false = The entity does not meet the criteria for materiality simplified transfer pricing record keeping option International Dealings Non Resident Counterparty Name Text The name of the non-resident counterparty. International Dealings Ordinary Borrowings Loans Tenor Rule Indicator This indicates whether special short term tenor rule for ordinary borrowings and ordinary loans has been applied to this transaction. A choice of TRUE/FALSE values true = Special short term tenor rule for ordinary borrowings and ordinary loans has been applied to this transaction. false = Special short term tenor rule for ordinary borrowings and ordinary loans has not been applied to this transaction. International Dealings Related Party Amendments Attached Indicator This indicates whether amendments for previously provided international related party agreements are attached. A choice of TRUE/FALSE values true = Amendments for previously provided agreements are attached. false = Amendments for previously provided agreements are not attached. International Dealings Related Party Amendments Provided Indicator This indicates whether the amended international related party agreements or agreements incorporating the amendments have been provided. A choice of TRUE/FALSE values true = The amended agreements or agreements incorporating the amendments have been provided. false = The amended agreements or agreements incorporating the amendments have not been provided. International Dealings Related Party Amendments Provided Year The year in which the international related party amendment agreements or agreements incorporating the amendments have been provided. International Dealings Related Party Amendments Title Text The title of the international related party amendment agreements or agreement incorporating the amendments that have been provided. International Dealings Related Party Information Indicator This indicates whether the entity was unable to obtain information on the transfer pricing methodology that the international related party relied upon for this transaction. A choice of TRUE/FALSE values true = The entity was unable to obtain information on the transfer pricing methodology that the international related party relied upon for this transaction. false = The entity was able to obtain information on the transfer pricing methodology that the international related party relied upon for this transaction. International Dealings Related Party Transaction Identifier This is a unique reference number for each international related party transaction. International Dealings Related Party Transactions Aggregate Value Indicator This indicates whether the aggregate amount of the transactions or dealings with international related parties is less than the specified threshold amount. A choice of TRUE/FALSE values true = The aggregate amount of the transactions or dealings with international related parties is less than a specified threshold amount false = The aggregate amount of the transactions or dealings with international related parties is greater or equal to the specified threshold amount International Dealings Related Party Transactions Exception Indicator This indicates whether the entity engaged in international related party transactions or dealings listed on the short form exceptions list. A choice of TRUE/FALSE values true = The entity engaged in international related party transactions or dealings listed on the short form exceptions list false = The entity did not engage in international related party transactions or dealings listed on the short form exceptions list International Dealings Related Party Transactions Exclusion Code A code which identifies the type of the exclusion for international related party transaction. Valid values are: STPRKIGS = Simplified Transfer Pricing Record Keeping (Intra-Group Services) STPRKMAS = Simplified Transfer Pricing Record Keeping (Management & Administration Services) STPRKTS = Simplified Transfer Pricing Record Keeping (Technical Services) STPRKLLI = Simplified Transfer Pricing Record Keeping (Low Level Loans - Inbound) RUESA = Reimbursement under Employee Secondment Agreements LVLRSA = Low Value / Low Risk Service Agreements LVLRSPT = Low Value / Low Risk Sale and Purchase Tangible Trading Stock Agreements IOS = Issue of Ordinary Shares International Dealings Related Party Transactions Exclusion Indicator This indicates whether the transaction was covered by a category on the exclusion list. A choice of TRUE/FALSE values true = The transaction was covered by a category on the exclusion list. false = The transaction was not covered by a category on the exclusion list. International Dealings Related Party Transactions Offshore Banking Activity Indicator This indicates whether the transaction is treated as an offshore banking activity. A choice of TRUE/FALSE values true = The transaction is treated as an offshore banking activity. false = The transaction is not treated as an offshore banking activity. International Dealings Related Party Transaction Type Code A code that identifies the type of transaction with an International Related Party (IRP). Valid values are: TPRN = Tangible property of a revenue nature RUIP = Rights to use intellectual property (IP) ORSR = Other rights to use, supply or receive where consideration is a royalty 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 TRS = Treasury related services MAS = Management and admin services IN = Insurance REIN = Reinsurance INSERV = Insurance services REINSERV = Reinsurance services RD = Research and development SAM = Sales and marketing SITS = Software and Information Technology services TS = Technical Services LS = Logistics AM = Asset Management OS = Other services 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 IDF = Inward Debt factoring ODF = Outward Debt factoring IDSEC = Inward Debt securitisation ODSEC = Outward Debt securitisation OBL = Ordinary borrowings/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 IORDI = Interest or other return on Debt Interest GILDI = Guarantee or indemnity of liability under Debt Interest GIOKL = Guarantee or indemnity of other kind of liability OFD = Other Financial Dealings ORIRPD = Other Revenue IRPDs RPRT = Real Property PLEQ = Plant or Equipment OTPRTY = Other Tangible Property 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 SBER = Share based Employment Remuneration CCA = Cost Contribution Arrangement International Dealings Related Party Written Agreement Indicator This indicates whether a written agreement for the international related party transaction exists. A choice of TRUE/FALSE values true = A written agreement for the international related party transaction exists. false = A written agreement for the international related party transaction does not exist. International Dealings Related Party Written Agreement Amended Indicator This indicates whether the international related party written agreement has been amended since it was provided. A choice of TRUE/FALSE values true = The written agreement has been amended since it was provided. false = The written agreement has not been amended since it was provided. International Dealings Related Party Written Agreement Attached Indicator This indicates whether the relevant agreements for this international related party transaction have been attached. A choice of TRUE/FALSE values true = The relevant agreements for this transaction have been attached. false = The relevant agreements for this transaction have not been attached. International Dealings Related Party Written Agreement Name Text The name of the international related party agreement. International Dealings Related Party Written Agreement Provided Year The year in which the international related party agreement was provided. International Dealings Related Party Written Agreement Provided Previous Indicator This indicates whether the written agreement for the international related party transaction has been previously provided. A choice of TRUE/FALSE values true = The written agreement for the international related party transaction has been previously provided. false = The written agreement for the international related party transaction has not been previously provided. International Dealings Related Party Written Agreement Reason Indicator This indicates whether the entity was able to obtain from any of the related counterparties, the written agreement or other relevant documentation evidencing the terms of the agreement covering the transaction. A choice of TRUE/FALSE values true = The entity was able to obtain from any of the related counterparties, the written agreement or other relevant documentation evidencing the terms of the agreement covering the transaction. false = The entity was unable to obtain from any of the related counterparties, the written agreement or other relevant documentation evidencing the terms of the agreement covering the transaction. International Dealings Relevant Agreement Series Code A code which indicates the number range of agreements which are part of the relevant agreement series. Valid values are: Low = 1-5 Moderate = 6-50 High = 50 or more International Dealings Relevant Agreement Series Indicator This indicates whether the international related party dealing is part of a relevant agreement series. A choice of TRUE/FALSE values true = The international related party dealing is part of a relevant agreement series. false = The international related party dealing is not part of a relevant agreement series. International Dealings Replacement Reporting Indicator This indicates whether a replacement reporting period has been granted. A choice of TRUE/FALSE values true = A replacement reporting period has been granted false = A replacement reporting period has not been granted International Dealings Revenue Amount The value of revenue for this reporting period in relation to this international related party transaction. International Dealings Short Term Derivatives Tenor Rule Indicator This indicates whether special short term tenor rule for short term derivatives has been applied to this transaction. A choice of TRUE/FALSE values true = Special short term tenor rule for short term derivatives has been applied to this transaction. false = Special short term tenor rule for short term derivatives has not been applied to this transaction. International Dealings Small Taxpayers Simplified Transfer Pricing Record Keeping Option Indicator This indicates whether the entity meets the criteria for small tax payers simplified transfer pricing record keeping option. A choice of TRUE/FALSE values true = The entity meets the criteria for small tax payers simplified transfer pricing record keeping option false = The entity does not meet the criteria for small tax payers simplified transfer pricing record keeping option International Dealings Surrogate Parent Entity Lodgment Indicator This indicates whether the reporting entity is lodging the Country-by-Country (CbC) report as a surrogate parent entity. A choice of TRUE/FALSE values true = The reporting entity is lodging the CbC report as a surrogate parent entity. false = The reporting entity is not lodging the CbC report as a surrogate parent entity. International Dealings Transfer Capital Asset Pricing Methodology Code A code which identifies the transfer pricing or capital asset pricing methodology for the transaction. Valid values are: 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) International Dealings Transfer Pricing Documentation Code A code which identifies the level of transfer pricing documentation. Valid values are: 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 (Intra-Group Services) 11 = Simplified Transfer Pricing Record Keeping (Management & Administration 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)