Income Tax Assessment Act 1997
You can deduct expenditure you incur in contesting an election for membership of:
(a) the Parliament of the Commonwealth; or
(b) the Parliament of a State; or
(c) the Legislative Assembly for the Australian Capital Territory; or
(d) the Legislative Assembly of the Northern Territory of Australia.
Entertainment expenses are excluded: see section 25-70 .
If you receive an amount as recoupment of the expenditure, the amount may be included in your assessable income: see Subdivision 20-A .25-60(2)
(Repealed by No 47 of 1998)
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