Taxation Ruling

IT 2258W - Notice of Withdrawal

Income tax : election expenses: deductibility of expenditure incurred and effect of public funding of elections

  • Please note that the PDF version is the authorised version of this withdrawal notice.

Notice of Withdrawal

Taxation Ruling IT 2258 is withdrawn with effect from today.

1. Taxation Ruling IT 2258 discusses the deductibility of election expenses and the effect of any reimbursement of those expenses by public funding.

2. It was previously withdrawn by Taxation Ruling TR 1999/10 except in so far as it applied to expenses incurred in contesting an election for membership of a local governing body.

3. TR 1999/10 considers a range of taxation issues relevant to Members of Parliament, and includes discussion on the deductibility of election expenses.

4. Councillors can rely on TR 1999/10 for guidance on election expenses as the principles for parliamentary election expense deductibility are equally applicable to council election expenses.

Commissioner of Taxation
24 October 2012


ATO references:
NO 1-1VB79H6

ISSN 0813-3662