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  • Tainted sales income



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

    End of attention

    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 18000