The Taoiseach has described an alleged payment of £30,000stg in cash to his then partner Celia Larkin in December 1994 as "entirely appropriate".
Describing the payment by businessman Michael Wall as a "stamp duty issue", Mr Ahern said it had nothing to do with separate allegations that he received money from property developer Owen O'Callaghan in the 1990s.
Speaking to reporters today, Mr Ahern said: "Any money that Ms Larkin received was a stamp duty issue and it was towards refurbishing the house."
"It had nothing whatsoever with the allegation that I have to answer which is that Mr O'Callaghan gave me money."
The Taoiseach added that the payment was "entirely appropriate". "She facilitated the work that he did on the house," Mr Ahern said.
He repeated that he "never offered, received or asked for anything from Owen O'Callaghan. I don't believe Owen O'Callaghan ever even bought me a cup of tea but he certainly never gave me a penny".
According to a report in this morning's Irish TimesMs Larkin placed the £30,000 in an account in her name and was used to fund work on a house in Drumcondra, owned at the time by Mr Wall, and being rented by Bertie Ahern, the tribunal has been informed. Mr Ahern later purchased the house in 1997.
Information about the matter has been given to the tribunal by Mr Wall, Ms Larkin and Mr Ahern, The Irish Timesconfirmed.
The tribunal has examined Mr Ahern's finances as part of its inquiries into an allegation that property developer Mr O'Callaghan gave money to Mr Ahern in the early 1990s as part of the Quarryvale project. Mr Ahern and Mr O'Callaghan have said the allegation is untrue.