Tax Collection 4 International Dealings Advanced Pricing Arrangments Rulings File Name Text The file name of the relevant Advance Pricing Arrangements (APA) / rulings. International Dealings Amended Agreement File Name Text The file name of the amended agreement(s). International Dealings Australian Counterparty Name Text The name of the Australian counterparty. International Dealings Average Debt Interest Held Amount The average quarterly balance of debt interests held by the reporting entity, issued to it by an international related party during an income year. International Dealings Average Debt Interest Issued Amount The average quarterly balance of debt interests issued by the reporting entity to an international related party during an income year. International Dealings Book Values Amount The amount of book values relating to factored receivables and transferred financial assets between the reporting entity and an international related party. International Dealings Capitalised Interest Deducted Amount The amount of capitalised interest deducted in respect of debt interests held by the reporting entity, issued to it by an international related party. International Dealings Capitalised Interest Returned Amount The amount of capitalised interest returned in respect of debt interests issued by the reporting entity to an international related party. International Dealings Country By Country Report Other Entities Indicator This indicates whether the reporting entity is submitting details regarding the Country-by-Country (CbC) report also on behalf of other entities forming part of their global accounting group but outside their tax consolidated group. A choice of TRUE/FALSE values true = The reporting entity is submitting details regarding the CbC report also on behalf of other entities forming part of their global accounting group but outside their tax consolidated group. false = The reporting entity is not submitting details regarding the CbC report also on behalf of other entities forming part of their global accounting group but outside their tax consolidated group. International Dealings Country By Country Report Submission Indicator This indicates whether the submission includes details regarding your Country-by-Country (CbC) report. A choice of TRUE/FALSE values true = The submission includes details details regarding your CbC report. false = The submission does not include details details regarding your CbC report. International Dealings Deferred Foreign Currency Payment Arrangement Indicator This indicates whether there is a deferred foreign currency payment arrangement in relation to this transaction. A choice of TRUE/FALSE values true = There is a deferred foreign currency payment arrangement in relation to this transaction. false = There is no deferred foreign currency payment arrangement in relation to this transaction. International Dealings Financial Statements File Name Text The file name of the financial statements. International Dealings Foreign Currency Reporting Rule Code A code which identifies the foreign currency reporting rule applied to this transaction. Valid values are: 1 = Regular / short term foreign currency deferred payment arrangements 2 = Irregular or longer term foreign currency deferred payment arrangements International Dealings Global Group Lodgment Code A code which identifies how the global group is lodging the master file/CbC report. Valid values are: 1 = Lodgment to the ATO via the Reporting Entity 2 = Lodgment to the ATO via another entity 3 = Lodgment via an overseas jurisdiction International Dealings Local File Short Form File Name Text The file name of the Local File - Short Form. International Dealings Local File Submission Indicator This indicates whether the submission includes details regarding your local file. A choice of TRUE/FALSE values true = The submission includes details regarding your local file. false = The submission does not include details regarding your local file. International Dealings Master File Australian Resident Entities Indicator This indicates whether a master file is being lodged on behalf of other entities forming part of your global accounting group (outside your tax consolidated group). A choice of TRUE/FALSE values true = A master file is being lodged on behalf of other entities forming part of your global accounting group (outside your tax consolidated group). false = A master file is not being lodged on behalf of other entities forming part of your global accounting group (outside your tax consolidated group). International Dealings Master File Details Indicator This indicates whether the submission includes details regarding your master file. A choice of TRUE/FALSE values true = The submission includes details regarding your master file. false = The submission does not include details regarding your master file. International Dealings Master File File Name Text The file name of the master file. International Dealings Permanent Establishment Indicator This indicates whether the transaction/RAS entered into by the non-resident counterparty in the course of its business operations was carried on through a permanent establishment in a different country to its country of tax residence. A choice of TRUE/FALSE values true = The transaction/RAS entered into by the non-resident counterparty in the course of its business operations was carried on through a permanent establishment in a different country to its country of tax residence. false = The transaction/RAS entered into by the non-resident counterparty in the course of its business operations was not carried on through a permanent establishment in a different country to its country of tax residence. 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 STPRKLLO = Simplified Transfer Pricing Record Keeping (Low Level Loans - Outbound) International Dealings Related Party Transactions Exclusion Indicator This indicates whether the transaction is covered by a category on the exclusion list. A choice of TRUE/FALSE values true = The transaction is covered by a category on the exclusion list. false = The transaction is not covered by a category on the exclusion list. 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 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 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 International Dealings Related Party Written Agreements File Name Text The file name of the international related party agreement(s). 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 = 51 or more 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) 15 = Green Zone (PCG 2017/1) 16 = Green Zone (PCG 2017/4)