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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

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

Division 25 - Some amounts you can deduct    View history reference

Operative provisions  

SECTION 25-60  Parliament election expenses  

 View history reference ITAA 36

25-60(1)  

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.

Note 1:

Entertainment expenses are excluded: see section 25-70 .

Note 2:

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(Repealed by No 47 of 1998)


 



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