International Trade Integrity Act 2007 (147 of 2007)

Schedule 2   Bribery of foreign officials

Income Tax Assessment Act 1997

7   Subsection 26-52(4)

Repeal the subsection (not including the heading), substitute:

(4) An amount is not a bribe to a foreign public official if:

(a) the value of the benefit is of a minor nature; and

(b) the amount is incurred for the sole or dominant purpose of expediting or securing the performance of a routine government action of a minor nature.