26‑22 Political contributions and gifts26‑22 Political contributions and gifts

#### 26‑22 Political contributions and gifts You cannot deduct political contributions or gifts (1) You cannot deduct under this Act (other than Subdivision 30‑DA): (a) a contribution (including a membership fee) or gift to a political party that is registered under Part XI of the Commonwealth Electoral Act 1918 or under corresponding State or Territory legislation; or (b) a contribution or gift to an individual when the individual is a candidate in an election for members of: (i) an \*Australian legislature; or (ii) a \*local governing body; or (c) a contribution or gift to an individual who is a member of: (i) an Australian legislature; or (ii) a local governing body. Exception for employees and office holders (2) However, subsection (1) does not apply to a loss or outgoing incurred in gaining or producing assessable income from which an amount is required to be withheld under section 12‑35 or 12‑45 in Schedule 1 to the Taxation Administration Act 1953. > Note: These provisions of the Taxation Administration Act 1953 require amounts to be withheld from income of employees and office holders. Starting and stopping being a candidate (3) For the purposes of this section, an individual: (a) starts being a candidate when the individual’s intention to be or to attempt to be a candidate for the election is publicly available; and (b) stops being a candidate at the earlier of: (i) the time when the result of the election is declared or otherwise publicly announced by an entity (an electoral official) authorised under the relevant electoral legislation; and (ii) the time (if any) when the individual’s intention to no longer be a candidate for the election is publicly available. Starting being a member (4) An individual who becomes a member as a result of an election (including an election that is later declared void) is taken to start being a member when the individual’s election as a member is declared or otherwise publicly announced by an electoral official.