/usr/share/bash-completion/completions/ipa is in freeipa-admintools 4.3.1-0ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32  | # -*- shell-script -*-
# Programmable completion for the IPA ipa command under bash. Source
# this file (or on some systems add it to ~/.bash_completion and start a new
# shell) and bash's completion mechanism will know all about ipa's options!
# Known to work with bash 2.05a with programmable completion and extended
# pattern matching enabled (use 'shopt -s extglob progcomp' to enable
# these if they are not already enabled).
# based on the bzr bash completion script by Martin Pool
_ipa_commands()
{
    ipa help commands | sed -r 's/^([-[:alnum:]]*).*/\1/' | grep '^[[:alnum:]]'
}
_ipa()
{
    cur=${COMP_WORDS[COMP_CWORD]}
    prev=${COMP_WORDS[COMP_CWORD-1]}
    if [ $COMP_CWORD -eq 1 ]; then
        COMPREPLY=( $( compgen -W "$(_ipa_commands)" $cur ) )
    elif [ $COMP_CWORD -eq 2 ]; then
        case "$prev" in
        help)
            COMPREPLY=( $( compgen -W "$(_ipa_commands) commands" $cur ) )
            ;;
        esac
    fi
}
complete -F _ipa -o default ipa
 |