Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 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.
| 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 |
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