INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 30 - Gifts or contributions  

Subdivision 30-DA - Donations to political parties and independent candidates and members  

Guide to Subdivision 30-DA

SECTION 30-241   What this Subdivision is about  


Generally, you can deduct certain contributions and gifts to political parties, independent candidates and members.

Contributions and gifts must be at least $2 and there is a limit on the total amount that you can deduct.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
30-242 Deduction for political contributions and gifts
30-243 Amount of the deduction
30-244 When an individual is an independent candidate
30-245 When an individual is an independent member


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