In Australian parlance, it refers to an entity’s income that relates to passive income, tainted services income, tainted sales income, and so on. It mainly constitutes amounts/ proceeds from the sale of tainted assets, tainted commodity investments, currency exchange fluctuations (unless this gives rise to currency exchange gains related to active income transactions).

For example, adjusted tainted incomes include dividends paid to an entity, and annuities it receives during an accounting period (the two sources of income are part of passive income). Other examples are tainted royalty income, tainted rental income and tainted interest income (which are all types of passive income).