• Tainted sales income

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    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Tainted sales income is income of a CFC from the sale of goods purchased from or sold to:

    • an associate who is an Australian resident, or
    • an associate who is not an Australian resident but carries on business in Australia through a permanent establishment.
    Last modified: 05 Dec 2006QC 17522