The Minister for Justice and Customs has issued a Foreign Bribery Information and Awareness Pack to assist Australians who encounter foreign public officials, whether it is in the course of business or simply as a result of travelling overseas.

The pack contains information about the criminal offence, how to report suspected foreign bribery, taxation implications of foreign briber and identification of suspicious transactions and notification requirements.

The ATO has also issued Bribes and facilitation payments: A guide to managing your tax obligations.