Guide to claiming deductions

Election expenses

You can claim a deduction for election expenses, including a candidate's costs of contesting a:

• local government election - your 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
• state or territory election
• federal election.

For contributions to political parties, refer to Gifts or donations.

Entertainment expenses only qualify as deductible election expenses in very restricted circumstances. If you claim a deduction for any election expense and you get a reimbursement, you must include the reimbursement as income on your tax return.

For more information about deductions for election expenses, see: Taxation Ruling TR 1999/10 - Income tax and fringe benefits tax: Members of parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments Taxation Ruling IT 2258 - Income tax: election expenses: deductibility of expenditure incurred and effect of public funding of elections.

Claiming deductions - home

Sections within Other deductions

• Personal superannuation contributions
• Other income and investment deductions
• Election expenses
• Not claimable elsewhere on your tax return