• 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.

    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.

    You cannot claim a deduction for union election expenses if there is no continuity of office. Continuity of office only occurs when a union position is guaranteed without an election. Election or re-election expenses are not incurred in performing union duties and are therefore not deductible.

    See also:

    Last modified: 18 Oct 2017QC 31991