Div 25 inserted by No 121 of 1997.
SECTION 25-60 Parliament election expenses
(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.
S 25-60(2) inserted by No 47 of 1998.
S 25-60 amended by No 16 of 1998 and inserted by No 121 of 1997.