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Time-Out Ban

With respect to tainting of financial assets held to maturity (on classification as such), it is a prohibition on classification...

ATI

It may stand for adjusted tainted income; in Australian parlance, it refers to an entity's income that relates to passive...

Tainted Asset

A category of assets that an entity holds and derives passive income (generally, tainted income) therefrom, including deposits with banks...

Tainted Income

In different contexts, tainted income has different meanings. It may refer to passive types of income (passive income/ non-active income)...

Adjusted Tainted Income

In Australian parlance, it refers to an entity's income that relates to passive income, tainted services income, tainted sales income,...

Tainted Accounts Receivable

The accounts receivable (A/Rs) considered "suspect" or suspicious (tainted) due to their association with an element of fraud, misuse or...

Tainted Receivable

A receivable that is considered "suspect" or suspicious (tainted) due to their association with an element of fraud, misuse or...

Share Capital Tainting

A share capital account is tainted when an entity is prevented from transferring profits into that account (share capital) and...

Untainting Tax

A tax that an entity has to pay when it decides to untaint its “tainted” share capital account. A share...

Tainted Receivables

The receivables that are considered "suspect" or suspicious (tainted) due to their association with an element of fraud, misuse or...