The ATO’s Guide is a great resource for everything related to STPRK. However, determining whether you are eligible can be complex. Consider the below:
– Eligibility criteria are strict
– Documentation is required to prove eligibility
– The ATO guidelines have changed several times in the past few years
– Businesses must consider all relevant ATO criteria and definitions
-选择加入需要通过您的国际交易时间表(IDS)或国别(CbC)本地文件通知ATO.
We have summarised the latest options and eligibility requirements below. If you have any questions or require assistance, please contact Accru. 我们协助许多国际企业进行转让定价，并在应用以下所有STPRK选项方面拥有丰富的经验.
2021 Simplified Transfer Pricing Record-Keeping Options
ATO概述了简化记录保存的七种交易类型:
- Small taxpayers
- Distributors
- Materiality
- Low value adding intra-group services
- Low-level inbound loans
- Low-level outbound loans
- Technical services.
2021 Eligibility Criteria
ATO的2021年简化转让定价记录保存指南概述了国际关联方交易(irpd)的低风险活动，并规定了企业自我评估其资格的标准. 今年的主要变化是对境内外贷款的利率限制.
Note also that generally, 如果企业在一年内出现持续亏损或进行重组，则没有资格获得任何期权. 如果COVID-19对您的业务产生了重大的经济或结构性影响, you may not be eligible.
The 2021 eligibility criteria are summarised below.
1. Small business taxpayers
年营业额不超过5000万美元的企业，如果其关联方交易涉及版税，可以选择加入, licence fees or research and development (R&D) arrangements are not greater than the combined threshold of $500,000, 也没有指定服务关联方交易超过其营业额的15%. Additionally, they cannot be distributors.
2. Distributors
营业额在5000万美元以下，但未达到500美元的总门槛的分销商,000 in related-party dealings involving royalties, licence fees, or R&D、且税前利润与营业额之比不低于3%的公司均有资格选择加入.
3. Materiality
Companies with IRPDs of not more than 2.如果其澳门赌场官网经济集团的总营业额不超过1亿澳元，则其总营业额的5%有资格获得此选项, nor having related-party dealings involving royalties, licence fees or R&D greater than the combined threshold of $500,000.
*NOTE for businesses that are eligible for above options 1, 2 or 3, documentation requirements are not reduced for related-party royalties, licence fees and R&D arrangements, financial transactions and dealings of a capital nature.
4. Low Value Adding Intra-group services
Intra-group services up to $2 million are eligible, as are some above $2 million but note that for services you receive, the total amount charged must be no more than 15% of the total expenses; or for services you provide, the amount must be no more than 15% of the total revenue. 这些服务的总费用不能超过集团内部服务前利润的25%. Additionally, 提供服务的加价至少为5%，接受服务的加价最多为5%. However, this option is not applicable to other IRPDs.
5. Low-level inbound loans
在整个财政年度内，贷款余额不超过5,000万元的人士，只要每笔贷款的年利率不超过1，便可选择参与.79% in FY2021 (or 2.(占2020财年的33%)，他们在贷款下提供的资金和相关费用以澳元计价. 此选项只适用于合资格的入境贷款，而不适用于其他关联方交易.
6. Low-level outbound loans
在整个财政年度内，贷款余额不超过5,000万元的人士，只要每笔贷款的年利率不低于1，便可选择参加.79% in FY2021 (or 2.(占2020财年的33%)，其贷款提供的资金及其相关费用均以澳元计价. Similarly, this option is applicable to eligible outbound loans only.
What does it mean if your business applies STPRK?
同时，应用STPRK期权并不免除您的企业在转让定价规则下的合规义务, 但这并不意味着税务局一般不会分配合规资源来审查该选项中指定的安排, other than reviewing your eligibility on applying the STPRK option.
To learn more about Australia’s transfer pricing rules, see our article Australia’s transfer pricing requirements 2018.
If you have any questions or would like our assistance with your 2021 ‘Simplified Transfer Pricing Record Keeping’, please contact our transfer pricing specialists Glenda Nixon or Maggie Chang.
