• Meaning of tainted services income

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    Tainted services income, in broad terms, means income derived from the provision of services to either:

    • an associate of the CFC
    • a resident of Australia, or
    • in connection with a permanent establishment in Australia.

    Services includes any benefit, right or privilege provided under an arrangement for the performance of work or the provision of facilities for example, performance of technical, managerial or transport work.

    Tainted services income

    Provided to

    Tainted services?

    Associated Australian

    Yes

    Associated non-resident
    (via Australian branch)

    Yes

    Unassociated Australian

    Yes

    Associated non-resident
    (not via Australian branch)

    Yes

    Unassociated non-resident
    (via Australian branch)

    Yes

    Unassociated non-resident
    (not via Australian branch)

    No

    Last modified: 05 Dec 2006QC 17522