BIM43125 - Specific deductions: crime (expenditure involving): criminal payments: corrupt payments as a criminal offence

Three main statutes apply to corrupt activities. Collectively they are known as the Prevention of Corruption Acts 1889 to 1916. They are summarised in BIM43130 to BIM43140 with BIM43145 - BIM43150 explaining the territorial aspects. Expenditure which is within the Prevention of Corruption Acts is caught by ICTA88/S577A (1).

Common law

It is a common law offence for someone who has a duty to do something in which the public are interested, to receive a bribe either to act in a manner contrary to his duty or to show favour in the discharge of his functions.