Election expenses include a candidate’s costs of contesting an election at a local, territory, state or federal level of government. A deduction for local government body election expenses cannot exceed $1,000 for each election contested, even if the expenditure is incurred in more than one year of income. Entertainment expenses only qualify as deductible election expenses in very restricted circumstances.
A reimbursement in 2008–09 of any election expenses that you have claimed as a deduction in 2008–09 or a previous year must be shown as income on your tax return.
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