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Income Tax Assessment Act 1997
25‑60 Parliament election expenses25‑60 Parliament election expenses
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25‑60 Parliament election expenses
(1) You can deduct expenditure you incur in contesting an election for membership of: (a) the Parliament of the Commonwealth; or (b) the Parliament of a State; or (c) the Legislative Assembly for the Australian Capital Territory; or (d) the Legislative Assembly of the Northern Territory of Australia.
Note 1: Entertainment expenses are excluded: see section 25‑70.
Note 2: If you receive an amount as recoupment of the expenditure, the amount may be included in your assessable income: see Subdivision 20‑A.