Tax Collection 4 International Dealings Advanced Pricing Arrangments Rulings Attachments Previously Provided Indicator This indicates whether APAs / rulings have been provided as part of a local file lodgment for a previous reporting period. A choice of TRUE/FALSE values: true = APAs / rulings have been provided as part of a local file lodgment for a previous reporting period false = The APAs / rulings have not been provided as part of a local file lodgment for a previous reporting period International Dealings Advanced Pricing Arrangments Rulings Previously Provided Text The file name(s) of the relevant Advance Pricing Arrangements (APA) / rulings previously provided to the ATO. International Dealings Interest Bearing Indicator This indicates whether the debt interest (including borrowing/loan) is interest-free. A choice of TRUE/FALSE values: true = the debt interest (including borrowing/loan) is interest-free false = the debt interest (including borrowing/loan) is not interest-free International Dealings Local File Part A Voluntary Lodgment Indicator This indicates whether lodgment of local file part A adopts the 'Administrative Solution' for voluntary early lodgement. A choice of TRUE/FALSE values: true = The lodgment of local file part A adopts 'Administrative Solution' for voluntary early lodgement false = The lodgment of local file part A does not adopt the 'Administrative Solution' for voluntary early lodgment International Dealings Related Party Amendments Attachments Previously Provided Indicator This indicates whether the amendment agreements or agreements incorporating the amendments have been provided as part of a local file lodgment for a previous reporting period. A choice of TRUE/FALSE values: true = The amendment agreements or the amended agreement has been provided as part of a local file lodgment for a previous reporting period false = The amendment agreements or the amended agreement has not been provided as part of a local file lodgment for a previous reporting period International Dealings Related Party Transactions Exclusion Code A code which identifies the type of the exclusion for international related party transaction. Valid values are: STPRKLVS = Simplified Transfer Pricing Record Keeping (Low Value Adding Intra-Group 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 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 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 International Dealings Related Party Written Agreement Attachments Previously Provided Indicator This indicates whether a written agreement documentation was provided as an attachment with a previous lodgment. A choice of TRUE/FALSE values: true = The written agreement has been provided as part of a local file lodgment for a previous reporting period false = The written agreement has not been provided as part of a local file lodgment for a previous reporting period 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 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. false = 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. 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 (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)