International Trade Integrity Act 2007 (147 of 2007)

Schedule 2   Bribery of foreign officials

Income Tax Assessment Act 1997

6   Subsection 26-52(3)

Repeal the subsection (including the heading), substitute:

Payments that written law of foreign public official's country requires or permits

(3) An amount is not a bribe to a foreign public official if, assuming the benefit had been provided, and all related acts had been done, in the *foreign public official's country, a written law of that country would have required or permitted the provision of the benefit.