Electoral and Referendum Amendment (Electoral Integrity and Other Measures) Act 2006 (65 of 2006)

Schedule 4   Donations to political parties and independent candidates and members

Part 2   Further amendment of the Income Tax Assessment Act 1997

5   Subsection 30-15(2) (after note 1)

Insert:

Note 2: Subdivision 30-DA deals with the deductibility of contributions and gifts to political parties, independent candidates and members.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).