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  • 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 can't 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 aren't incurred in performing union duties and are therefore not deductible.

    See also:

    • Gifts and donations
    • TR 1999/10 – Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments
    Last modified: 24 Jun 2019QC 31991