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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 30 - Gifts or contributions    View history reference

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

Guide to Subdivision 30-DA

SECTION 30-241  What this Subdivision is about  

 View history reference

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

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


 



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