Income Tax Assessment Act 1997
You cannot deduct under this Act a loss or outgoing you incur that is a * bribe to a public official. 26-53(2)
An amount is a bribe to a public official to the extent that:
(a) you incur the amount in, or in connection with:
(i) providing a benefit to another person; or
(ii) causing a benefit to be provided to another person; or
(iii) offering to provide, or promising to provide, a benefit to another person; or
(iv) causing an offer of the provision of a benefit, or a promise of the provision of a benefit, to be made to another person; and
(b) the benefit is not legitimately due to the other person (see subsection (3)); and
(c) you incur the amount with the intention of influencing a * public official (who may or may not be the other person) in the exercise of the official's duties as a public official in order to:
(i) obtain or retain business; or
(ii) obtain or retain an advantage in the conduct of business that is not legitimately due to you, or another person, as the recipient, or intended recipient, of the advantage in the conduct of business (see subsection (4)).
The benefit may be any advantage and is not limited to property.
In working out if a benefit is not legitimately due to another person in a particular situation, disregard the following:
(a) the fact that the benefit may be customary, or perceived to be customary, in the situation;
(b) the value of the benefit;
(c) any official tolerance of the benefit. Advantage in the conduct of business that is not legitimately due 26-53(4)
In working out if an advantage in the conduct of business is not legitimately due in a particular situation, disregard the following:
(a) the fact that the advantage may be customary, or perceived to be customary, in the situation;
(b) the value of the advantage;
(c) any official tolerance of the advantage. Duties of public official 26-53(5)
The duties of a * public official are any authorities, duties, functions or powers that:
(a) are conferred on the official; or
(b) the official holds himself or herself out as having.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.