26‑52 Bribes to foreign public officials26‑52 Bribes to foreign public officials

#### 26‑52 Bribes to foreign public officials (1) You cannot deduct under this Act a loss or outgoing you incur that is a \*bribe to a foreign public official. (2) An amount is a bribe to a foreign 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) you incur the amount with the intention of improperly influencing a \*foreign public official (who may be the other person) in order to obtain or retain business or a business or personal advantage (whether or not for yourself). The benefit may be any advantage and is not limited to property. (2A) For the purposes of subsection (2), disregard whether business, or a business or personal advantage, was actually obtained or retained. 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. Facilitation payments (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. (5) For the purposes of this section, a routine government action is an action of a \*foreign public official that: (a) is ordinarily and commonly performed by the official; and (b) is covered by any of the following subparagraphs: (i) granting a permit, licence or other official document that qualifies a person to do business in a foreign country or in a part of a foreign country; (ii) processing government papers such as a visa or work permit; (iii) providing police protection or mail collection or delivery; (iv) scheduling inspections associated with contract performance or related to the transit of goods; (v) providing telecommunications services, power or water; (vi) loading and unloading cargo; (vii) protecting perishable products, or commodities, from deterioration; (viii) any other action of a similar nature; and (c) does not involve a decision about: (i) whether to award new business; or (ii) whether to continue existing business with a particular person; or (iii) the terms of new business or existing business; and (d) does not involve encouraging a decision about: (i) whether to award new business; or (ii) whether to continue existing business with a particular person; or (iii) the terms of new business or existing business. Improper influence (6) In determining whether influence is improper, disregard the following: (a) the fact that the benefit, or the offer or promise to provide the benefit, may be, or be perceived to be, customary, necessary or required in the situation; (b) any official tolerance of the benefit; (c) if particular business or a particular business or personal advantage is relevant to determining whether influence is improper—the following: (i) if the value of the business or advantage is insignificant—that fact; (ii) in the case of an advantage—any official tolerance of the advantage; (iii) in the case of an advantage—the fact that the advantage may be customary, or perceived to be customary, in the situation. Duties of foreign public official (8) The duties of a \*foreign 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.