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.
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