Commonwealth Numbered Acts

INTERNATIONAL TRADE INTEGRITY ACT 2007 (NO. 147, 2007) - SCHEDULE 2

Criminal Code Act 1995

1  After subsection 70.2(1) of the Criminal Code

Insert:

          (1A)  In a prosecution for an offence under subsection (1), it is not necessary to prove that business, or a business advantage, was actually obtained or retained.

2  Paragraph 70.2(2)(a) of the Criminal Code

Repeal the paragraph, substitute:

                     (a)  the fact that the benefit may be, or be perceived to be, customary, necessary or required in the situation;

3  Subsection 70.3(1) of the Criminal Code (table, heading to column 4)

Omit " the person would not have been guilty of an offence against... ", substitute " this written law requires or permits the provision of the benefit ... ".

4  Subsection 70.3(1) of the Criminal Code (table)

Before "law in" (wherever occurring), insert "written".

Income Tax Assessment Act 1997

5  After subsection 26‑52(2)

Insert:

          (2A)  For the purposes of subsection (2), disregard whether business, or a business advantage, was actually obtained or retained.

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.

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.

8  Paragraph 26‑52(6)(a)

Repeal the paragraph, substitute:

                     (a)  the fact that the benefit may be, or be perceived to be, customary, necessary or required in the situation;

9  Application

The amendments of the Income Tax Assessment Act 1997 made by this Schedule apply to a loss or outgoing incurred on or after the commencement of this Schedule.