Taxation Laws Amendment Act (No. 3) 1998 (47 of 1998)

Schedule 1   Income Tax deductions

Part 1   Constitutional convention

Income Tax Assessment Act 1997

3   At the end of section 25-60

Add:

(2) You can deduct expenditure you incur in contesting an election under the Constitutional Convention (Election) Act 1997 for delegates from each State and Territory to the Constitutional Convention. The maximum that you can deduct is $1,000.

Note: Entertainment expenses are excluded: see section 25-70.