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

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