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.

See also:

Last modified: 25 May 2016QC 31991