1. WHAT — What is STPRK?
STPRK 到底是什么？
In plain terms: Australia’s transfer pricing rules require you to document that your dealings with overseas related parties are priced on arm’s length terms. Full documentation is expensive — often a hundred pages or more of functional and economic analysis. STPRK lets taxpayers whose dealings are small or plainly low-risk keep a much lighter file instead.
通俗地说：澳洲的转让定价规则要求您以文档证明，与境外关联方之间的交易是按独立交易原则定价的。完整文档成本高昂——职能与经济分析往往长达上百页。STPRK 允许那些交易金额小、或明显属于低风险的纳税人，改为保存一份轻得多的档案。
In legal terms: STPRK is set out in Practical Compliance Guideline PCG 2017/2. It is an administrative concession, not a change to the law. Where you qualify and apply an option, the ATO will generally not allocate compliance resources to reviewing the covered dealings for transfer pricing purposes, beyond checking that you were in fact eligible.
从法律上说：STPRK 规定在实务合规指引 PCG 2017/2 中。它是一项行政上的优惠，而非法律的改变。当您符合条件并适用某个选项时，除核查您是否确实符合资格外，ATO 一般不会再投入合规资源去审查所涵盖的交易的转让定价问题。
1.1 What STPRK is NOT.
STPRK 不是什么1.1.1 It is not a safe harbour. PCG 2017/2 states expressly that applying an option does not limit or waive how the law operates. Division 815 still applies in full, and the Commissioner retains every power he had before.
它不是安全港。PCG 2017/2 明确指出，适用某个选项并不限制或免除法律的运作。第 815 分部依然完整适用，税务局长此前拥有的一切权力也都保留。
1.1.2 It is not penalty protection. The guideline says applying an option does not, of itself, meet the requirements of Subdivision 284-E. This is the point most often missed, and section 6 below explains why it matters.
它不是罚款保护。指引明确表示，适用某个选项本身并不满足第 284-E 分部的要求。这一点最常被忽略，下文第 6 节会解释为什么它很重要。
1.1.3 It is not a permanent status. Eligibility is tested every income year. A company that qualifies this year can fall out next year simply because margins moved or a loan balance grew.
它不是一种永久状态。资格须逐个收入年度检验。今年符合条件的公司，可能仅仅因为利润率变动或贷款余额增加，明年就不再符合。
1.1.4 It is not a substitute for records. You still need contemporaneous documentation substantiating that you met the criteria — simply lighter documentation than a full analysis.
它不是「不用留记录」。您仍须保存能够证明自己符合各项条件的同期文档——只是比完整分析要轻得多。
2. WHY — Why does it exist?
为什么会有这项安排？
Because the compliance cost of full transfer pricing documentation is out of proportion for small and low-risk dealings. A business with A$400,000 of intra-group service charges should not be spending A$40,000 on a benchmarking study to support them. The ATO would rather direct its own review resources at the arrangements that actually move material profit offshore.
因为对于金额小、风险低的交易而言，完整转让定价文档的合规成本明显不成比例。一家关联方服务费只有 40 万澳元的企业，不应该为此花 4 万澳元去做基准分析。ATO 也更愿意把自己的审查资源，投向那些确实把可观利润转移到境外的安排。
For a business, the practical value is threefold: a materially lower annual compliance bill; a clear signal that the ATO does not intend to review those dealings; and — often the most useful part — a defined set of thresholds you can manage your structure against, rather than an open-ended judgement about what is arm’s length.
对企业而言，实际价值有三层：每年的合规成本显著下降；获得 ATO 不打算审查这些交易的明确信号；以及——往往是最有用的一点——您得到了一组明确的量化门槛，可以据以管理自己的架构，而不必面对「什么才算独立交易」这种开放式判断。
3. WHO — Who can use it?
哪些企业可以适用？
There are seven options under PCG 2017/2. You choose the one that fits the dealing; different dealings can use different options.
PCG 2017/2 下共有七个选项。您按交易类型选择适用的选项；不同交易可以适用不同选项。
Table 1 / 表 1: The seven STPRK options / 七个 STPRK 选项
3.1 The general conditions everyone must meet.
所有选项都必须满足的通用条件
3.1.1You have self-assessed as complying with the transfer pricing rules.
您已自行评估认定自身符合转让定价规则的要求。
3.1.2You have not undergone a restructure in the year.
您在该年度内未进行过重组。
3.1.3You have not sustained losses — three consecutive years of negative earnings before interest and tax will generally disqualify you.
您未处于持续亏损状态——连续三年息税前利润为负，一般即丧失资格。
Two further points catch people out. Royalties, financial transactions and capital transactions are excluded from the small taxpayers and materiality options, so those dealings need full documentation regardless. And there are restrictions relating to dealings with specified low-tax jurisdictions — check these before relying on an option.
另有两点常被忽略。特许权使用费、金融交易与资本交易被排除在「小型纳税人」和「重要性」两个选项之外，因此这些交易无论如何都需要完整文档。此外，与特定低税管辖区之间的交易还有额外限制——在依赖某个选项之前请先核对这些限制。
4. Two examples
两个案例
Case A — A distributor that qualifies / 案例 A —— 符合条件的分销商
AusDist imports consumer goods from its overseas parent and sells them to Australian retailers. Its main activity is wholesale trade. Group turnover is A$35 million, its three-year weighted average profit before tax is 4.2%, it pays no royalties, has not restructured, and has been profitable throughout.
AusDist 从其境外母公司进口消费品，销售给澳洲零售商，主营业务为批发贸易。集团营业额 3,500 万澳元，三年加权平均税前利润率为 4.2%，不支付特许权使用费，未进行重组，且始终盈利。
AusDist meets every criterion for the distributors option. It keeps a short file recording the group relationships and showing how each threshold was met, enters code 7 on its International Dealings Schedule, and avoids the cost of a full benchmarking study. Against a full documentation exercise, the saving is typically tens of thousands of dollars a year.
AusDist 满足分销商选项的全部条件。它保存一份简短的档案，记录集团关系并说明各项门槛如何满足，在国际交易附表中填入代码 7，从而免去完整基准分析的成本。相比做一整套完整文档，每年通常可节省数万澳元。
Case B — The same distributor, one year later / 案例 B —— 同一家分销商，一年之后
The following year, freight costs rise and AusDist’s profit before tax falls to 1.8%, bringing the three-year weighted average to 2.8%. That is below the 3% threshold, so the distributors option is not available for that year — even though nothing about the business or its pricing has changed.
次年，运费上涨，AusDist 的税前利润率降至 1.8%，使三年加权平均值降到 2.8%。这低于 3% 的门槛，因此该年度无法适用分销商选项——尽管业务本身和定价方式都没有任何变化。
This is the single most important practical feature of STPRK: eligibility is retested annually, and it is often lost through ordinary commercial movement rather than any decision. The right response is to monitor the thresholds during the year, not to discover the position at lodgment. If AusDist knows by March that its margin is heading below 3%, it has time to prepare full documentation before it lodges — which is exactly when that documentation must exist.
这正是 STPRK 在实务中最重要的一个特征：资格逐年重新检验，而且往往是因为正常的商业波动而丧失，并非源于任何决策。正确的应对是在年度进行中就监控这些门槛，而不是到报税时才发现问题。如果 AusDist 在 3 月就知道利润率将跌破 3%，它还有时间在报税前准备好完整文档——而那正是该文档必须存在的时点。
5. WHEN and HOW — Timing and steps 时点与操作步骤
Step 1 — Identify every international related-party dealing and its value: goods, services, loans, royalties, cost contributions.
步骤 1 —— 列出所有国际关联方交易及其金额：货物、服务、贷款、特许权使用费、成本分摊。
Step 2 — Match each dealing to an option, then test it against both the option’s own criteria and the general conditions. Remember royalties and financial transactions are excluded from some options.
步骤 2 —— 将每笔交易匹配到相应选项，然后同时用该选项的具体条件和通用条件加以检验。请记住，特许权使用费与金融交易被排除在部分选项之外。
Step 3 — Monitor the numbers during the year, not after it. Margin, turnover and loan balance tests can all be lost by ordinary trading, and the loan test must be met at all times throughout the year, not just at year end.
步骤 3 —— 在年度进行中监控这些数字，而不是等年度结束后。利润率、营业额和贷款余额测试都可能因正常经营而不达标；而贷款测试要求全年任何时点均满足，不仅仅是年末。
Step 4 — Prepare the supporting file BEFORE lodgment. Transfer pricing records must be in place by the time the return is lodged; documentation written after that date does not do the job.
步骤 4 —— 在报税**之前**备妥支持档案。转让定价记录必须在报税时点已经存在；此后才编写的文档起不到作用。
Step 5 — Disclose it: enter code 7 at the documentation percentage labels on the International Dealings Schedule. Keep the records for the standard retention period and revisit the whole assessment next year.
步骤 5 —— 进行披露：在国际交易附表的「文档比例」相关栏位填入代码 7。按规定期限保存记录，并在次年重新完整评估一次。
6. What happens if you do nothing
不做的后果
There are two separate consequences, and they are often confused with each other.
后果有两个层面，而这两者经常被混为一谈。
The first is cost and attention. Without an option, you carry the full documentation burden for every dealing, and you get none of the signal that the ATO will leave those dealings alone. For a business with modest related-party flows, this is simply money spent for no additional protection.
第一个层面是成本与关注度。不适用任何选项，您就要为每一笔交易承担完整文档的负担，同时也得不到「ATO 将不再审查这些交易」的任何信号。对于关联方交易规模不大的企业而言，这纯粹是白花钱，却换不来额外的保护。
The second is penalties, and this is the more serious one. To have a reasonably arguable position on a transfer pricing matter, you need documentation that meets Subdivision 284-E — prepared by the time you lodge. Without it, you cannot have a reasonably arguable position, and the base penalty on any transfer pricing shortfall doubles.
第二个层面是罚款，这一层更为严重。要在转让定价事项上具备「合理可辩护立场」（RAP），您需要符合第 284-E 分部要求的文档，且须在报税时点前完成。没有它，您就不可能具备合理可辩护立场，而任何转让定价短缴额的基础罚款率将翻倍。
Table 2 / 表 2: Transfer pricing base penalties / 转让定价基础罚款率
Now the point that catches almost everyone: applying an STPRK option does not, by itself, satisfy Subdivision 284-E. So STPRK reduces the chance of being reviewed, but it does not give you penalty protection if a review happens and an adjustment follows. Where a dealing is material enough that a shortfall would hurt, the commercial answer may be to prepare Subdivision 284-E documentation even though you also qualify for an option.
接下来是几乎所有人都会踩到的一点：适用 STPRK 选项本身并不满足第 284-E 分部的要求。因此，STPRK 降低的是「被审查的概率」，但一旦真的被审查并作出调整，它并不能提供罚款保护。当某笔交易的金额大到「一旦被调整就会很痛」时，商业上更合理的做法，可能是即便符合某个选项，也仍然准备一份符合第 284-E 分部的文档。
A worked illustration: a A$2 million transfer pricing adjustment produces roughly A$600,000 of primary tax at 30%. With a reasonably arguable position, the base penalty is 10% — A$60,000. Without one, it is 25% — A$150,000. The A$90,000 difference will usually exceed the cost of the documentation, plus general interest charge accrues on top.
举例说明：一项 200 万澳元的转让定价调整，按 30% 计算约产生 60 万澳元的主体税款。具备合理可辩护立场时，基础罚款率为 10%，即 6 万澳元；不具备时为 25%，即 15 万澳元。9 万澳元的差额通常已超过编制文档的成本，何况其上还会累加一般利息费用（GIC）。
Summary / 小结
WHAT: an administrative concession under PCG 2017/2 allowing simplified records for low-risk related-party dealings — not a safe harbour.
WHAT 是什么：PCG 2017/2 下的一项行政优惠，允许低风险关联方交易使用简化记录——不是安全港。
WHY: full documentation is disproportionate for small dealings, and the ATO would rather review the arrangements that matter.
WHY 为什么：对小额交易而言完整文档成本不成比例，ATO 也更愿意审查真正重要的安排。
WHO: seven options — small taxpayers, distributors, materiality, inbound and outbound low-level loans, low value adding intra-group services, technical services.
WHO 谁能用：七个选项——小型纳税人、分销商、重要性、低额内向与外向贷款、低附加值集团内服务、技术服务。
WHEN: self-assess annually; records in place before lodgment; code 7 on the International Dealings Schedule.
WHEN 什么时候：逐年自评；报税前备妥记录；在国际交易附表填代码 7。
HOW: inventory the dealings, test against the criteria, monitor the thresholds during the year, document, disclose.
HOW 怎么做：建立交易清册、对照条件检验、年度内持续监控门槛、编制文档、进行披露。
CONSEQUENCES: without Subdivision 284-E documentation there is no reasonably arguable position, and base penalties double — from 10% to 25%, or from 25% to 50%. STPRK alone does not close that gap.
不做的后果：没有符合第 284-E 分部的文档就没有合理可辩护立场，基础罚款率翻倍——从 10% 升至 25%，或从 25% 升至 50%。仅靠 STPRK 无法填补这一缺口。
How INP Group can help
INP Group 能提供的协助
We can test your international related-party dealings against each STPRK option, prepare the supporting eligibility file, complete the International Dealings Schedule disclosure, monitor the thresholds through the year so eligibility is not lost by surprise, and prepare full Subdivision 284-E documentation where the amounts warrant penalty protection. Our China Practice works in English and Mandarin across our Australian offices.
我们可以就每一个 STPRK 选项检验贵公司的国际关联方交易，编制证明资格的支持档案，完成国际交易附表的披露，在年度进行中监控各项门槛以免资格意外丧失，并在金额值得取得罚款保护时编制完整的第 284-E 分部文档。我们的中国业务部（China Practice）在澳洲各办公室以中英双语提供服务。
admin@inpgroup.com.au | 1300 168 368
Source: ATO, PCG 2017/2 Simplified transfer pricing record keeping options; ATO, Simplifying transfer pricing record-keeping; PS LA 2014/2 Administration of transfer pricing penalties; TR 2014/8 Transfer pricing documentation and Subdivision 284-E; Taxation Administration Act 1953 Sch 1 s 284-160; Income Tax Assessment Act 1997 Div 815. Thresholds and rates current as at August 2026 — confirm the current year’s loan interest rate before applying an option.
资料来源：ATO《PCG 2017/2 简化转让定价记录保存选项》；ATO《简化转让定价记录保存》；PS LA 2014/2《转让定价罚款的管理》；TR 2014/8《转让定价文档与第 284-E 分部》；《1953 年税务管理法》附表 1 第 284-160 条；《1997 年所得税评定法》第 815 分部。门槛与利率截至 2026 年 8 月——适用任何选项前，请先确认当年度的贷款利率标准。
Disclaimer: General information only, current as at August 2026. Thresholds and the published loan interest rate change from year to year. 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。各项门槛与公布的贷款利率标准逐年变动。本文不构成税务、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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