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Australia’s Diverted Profits Tax (DPT) Introduction——澳洲转移利润税

    1. WHAT — What is it? 是什么

    The Diverted Profits Tax (DPT) lets the ATO charge 40% tax on profits it believes a large multinational group has shifted out of Australia to a related company overseas. The normal company tax rate is 30%, so the DPT is deliberately more expensive.
    转移利润税（DPT）允许 ATO 对其认为被大型跨国集团从澳洲转移到海外关联公司的利润，按 40% 征税。正常公司税率是 30%，所以 DPT 是有意设计得更贵的。

    Two things it is not. It is not a new tax on ordinary Australian businesses — below the A$1 billion global threshold it simply cannot apply. And it does not replace the transfer pricing rules; those still apply in full. The DPT is an extra lever the ATO can pull when it is unhappy with a transfer pricing outcome.
    有两点它并不是。它不是针对普通澳洲企业的新税种——低于 10 亿澳元的全球门槛，它根本无法适用。它也不取代转移定价规则，后者仍完整适用。DPT 只是 ATO 在对转移定价结果不满意时，可以额外动用的一根杠杆。

    2. WHY — Why does it exist? 为什么

    Transfer pricing disputes with big multinationals were dragging on for years, and the ATO often could not get the offshore information it needed. The DPT fixes that by flipping the pressure: the ATO issues an assessment first, and the taxpayer has to come forward with the offshore evidence to get it reduced.
    与大型跨国集团的转移定价争议常常一拖数年，而 ATO 往往拿不到所需的境外资料。DPT 通过把压力反转过来解决这个问题：ATO 先发出评税，纳税人必须主动拿出境外证据，才能让评税被调减。

    That is why the rate is 40% rather than 30%. The 10-point premium is the incentive — cooperating and settling the transfer pricing position is always cheaper than paying the DPT.
    这也是税率定为 40% 而非 30% 的原因。高出的 10 个百分点就是激励机制——配合沟通、把转移定价问题谈妥，永远比缴 DPT 便宜。

    3. WHO — Who is affected?谁受影响

    Only significant global entities (SGEs) with an offshore related party. Even then, three exceptions take you out — you only need one of them.
    只影响拥有境外关联方的「重要全球实体」（SGE）。即便如此，还有三项例外可以让您脱身——满足其中任何一项即可。

    Table 1 / 表 1: Am I in scope? / 我在适用范围内吗？

    The trap we see most often: groups that do not realise they are an SGE. Since 1 July 2019 the definition covers private companies, trusts and partnerships too — not just listed groups. A foreign family group with A$1 billion global income and a small Australian subsidiary is an SGE, with all the extra reporting and doubled penalties that come with it.
    我们最常见到的一个坑：集团没意识到自己已经是 SGE。自 2019 年 7 月 1 日起，该定义也涵盖私人公司、信托和合伙企业，不再局限于上市集团。一家全球收入 10 亿澳元、在澳洲只有一家小子公司的境外家族集团，同样属于 SGE，并须承担随之而来的额外申报义务和翻倍罚款。

    A simple example：
    AusCo pays a royalty offshore / AusCo 向境外支付特许权使用费

    AusCo is the Australian arm of a A$3 billion global group. It pays A$40 million a year in trademark royalties to a related Singapore company that has two administrative staff and is taxed at 5%.
    AusCo 是一家全球收入 30 亿澳元集团的澳洲公司。它每年向一家关联的新加坡公司支付 4,000 万澳元商标特许权使用费；该新加坡公司只有 2 名行政人员，税率为 5%。

    Australian tax saved: A$40m × 30% = A$12 million.
    澳洲节省的税款：4,000 万 × 30% = 1,200 万澳元。

    Foreign tax paid: A$40m × 5% = A$2 million — only 17% of A$12m, well below the 80% needed. Exit 2 fails.
    境外已缴税款：4,000 万 × 5% = 200 万澳元——仅为 1,200 万澳元的 17%，远低于所需的 80%。出口 2 不成立。

    Two admin staff cannot earn A$40 million of profit. Exit 3 fails.
    2 名行政人员不可能赚取 4,000 万澳元的利润。出口 3 不成立。

    Result: DPT of 40% × A$40 million = A$16 million, payable in 21 days.
    结果：DPT 为 40% × 4,000 万 = 1,600 万澳元，须在 21 天内缴清。

    Change one fact — send the royalty to a UK company taxed at 25% instead — and the foreign tax becomes A$10 million, above the A$9.6 million needed. Exit 2 is met and the DPT cannot apply at all.
    只改一个条件——改为支付给按 25% 纳税的英国公司——境外税款就变成 1,000 万澳元，高于所需的 960 万澳元。出口 2 成立，DPT 完全不能适用。

    4. WHEN — Key dates and deadlines 什么时候关键时点

    4.1 Applies from income years starting on or after 1 July 2017 — including structures set up before then that still produce a benefit.
    适用于 2017 年 7 月 1 日或之后开始的收入年度——包括在此之前搭建、但仍在产生税收利益的架构。

    4.2 The ATO can issue a DPT assessment up to 7 years after the original assessment for that year.
    ATO 可在该年度原评税之后最长 7 年内发出 DPT 评税。

    4.3 Payment is due 21 days after the notice — whether or not you agree.
    评税通知送达后 21 天内到期缴款——无论您是否认同。

    4.4 You then have a 12-month period of review to hand over evidence. The ATO can reduce the assessment, even to nil, if you settle the transfer pricing position instead.
    之后有 12 个月的复核期用于提交证据。如果您转而接受转移定价调整，ATO 可以调减评税，甚至调减至零。

    4.5 You cannot lodge an objection. You can appeal to the Federal Court within 60 days after the review period ends — but evidence you did not give the ATO during those 12 months generally cannot be used in court.
    您不能提出异议（objection）。复核期结束后 60 天内可向联邦法院上诉——但在这 12 个月内未提交给 ATO 的证据，上庭时一般不能再使用。

    4.6 That last point matters more than the rate. The case is really decided during the 12-month review period, not in court. Holding evidence back as “litigation material” is the most expensive mistake in this area.
    最后这一点比税率更重要。案件实际上是在 12 个月复核期内定输赢的，而不是在法庭上。把证据留作「诉讼材料」不提交，是这个领域里代价最高的错误。

    5. HOW — What should you do? 怎么做

    5.1 Check scope once a year. Global income over A$1 billion? Australian income over A$25 million? Any offshore related-party dealings? Three “no”s and you are done — but write the conclusion down.
    每年检查一次适用范围。全球收入超过 10 亿澳元吗？澳洲收入超过 2,500 万澳元吗？有境外关联方交易吗？三个「否」就结束了——但要把结论记录下来。

    5.2 List every cross-border related-party payment — royalties, service and management fees, interest, procurement margins — with the counterparty’s tax rate and headcount next to it.
    列出所有跨境关联方付款——特许权使用费、服务费与管理费、利息、采购加成——并在旁边注明交易对方的税率和员工人数。

    5.3 For anything material, get certainty before the ATO comes to you: an Advance Pricing Arrangement (which carries an ATO comfort clause on the DPT), a private ruling, or a voluntary approach.
    对任何重大项目，应在 ATO 找上门之前取得确定性：申请预约定价安排 APA（其中含 ATO 关于 DPT 的安慰条款）、申请私人裁定，或主动与 ATO 沟通。

    5.4 Keep the evidence file current — functional analysis, staff and roles, board minutes, valuations. Evidence created after the fact is worth far less.
    持续更新证据档案——职能分析、员工与岗位职责、董事会会议记录、估值报告。事后补做的证据，价值要低得多。

    Common questions / 常见问题

    Q1. We turn over A$80 million in Australia. Are we affected?
    问 1：我们在澳洲营业额 8,000 万澳元，会受影响吗？
    No. The A$1 billion global threshold is the gate and you are well below it.
    不会。10 亿澳元的全球门槛是第一道关口，贵公司远低于该数字。
    Q2. Our overseas parent is large but our Australian company is small. Should we worry?
    问 2：我们的境外母公司规模很大，但澳洲公司很小，需要担心吗？
    The DPT itself is unlikely to apply if Australian income is A$25 million or less. But you are still an SGE, which brings general purpose financial statements, country-by-country reporting where applicable, and doubled administrative penalties. In our experience that is the more immediate issue for inbound groups.
    如果澳洲收入不超过 2,500 万澳元，DPT 本身不太可能适用。但贵公司仍属于 SGE，须承担通用目的财务报表（GPFS）、在适用情况下的国别报告（CBC），以及翻倍的行政罚款。根据我们的经验，对来澳投资的集团而言，这才是更紧迫的问题。
    Q3. How often does the ATO actually use it?
    问 3：ATO 实际上会经常用它吗？
    Rarely — an assessment needs approval up to Deputy Commissioner level. But the ATO raises the DPT as a background argument in transfer pricing discussions far more often than it assesses it. The deterrent is the point.
    很少——发出评税需层层审批至副局长级别。但 ATO 在转移定价讨论中把 DPT 作为背景主张提出的频率，远高于其实际评税的频率。威慑本身就是目的。

    Summary / 小结

    1.WHAT: a 40% tax on profits treated as shifted offshore. / WHAT 是什么：对被认定转移到海外的利润按 40% 征税。

    2.WHY: to force disclosure and make settling transfer pricing the cheaper option. / WHY 为什么：迫使企业披露信息，并让解决转移定价问题成为更便宜的选择。

    3.WHO: groups with A$1 billion+ global income and an offshore related party — unless one of the three exits applies. / WHO 谁受影响：全球收入 10 亿澳元以上且有境外关联方的集团——除非满足三个「出口」之一。

    4.WHEN: from 1 July 2017; 21 days to pay; 12 months to produce evidence; no objection right. / WHEN 什么时候：自 2017 年 7 月 1 日起；21 天缴款；12 个月内提交证据；无异议权。

    5.HOW: check scope yearly, list related-party dealings, get certainty on the material ones, keep contemporaneous evidence. / HOW 怎么做：每年检查范围、列出关联方交易、对重大项目取得确定性、保存同期证据

    Source: ATO, Diverted profits tax (ato.gov.au); LCR 2018/6; PCG 2018/5; PS LA 2017/2; Income Tax Assessment Act 1936 Div 177; Diverted Profits Tax Act 2017.

    资料来源：ATO《转移利润税》页面（ato.gov.au）；LCR 2018/6；PCG 2018/5；PS LA 2017/2；《1936 年所得税评定法》第 177 分部；《2017 年转移利润税法》。

    Disclaimer: General information only, current as at August 2026. Not tax, legal or investment advice. Please speak with an INP Group adviser before acting.

    免责声明：本文仅为一般性资讯，内容截至 2026 年 8 月，不构成税务、法律或投资建议。采取任何行动前，请先咨询 INP Group 顾问。

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