Who can claim
This deduction is available to individuals.
- You were a candidate for the Commonwealth Parliament, a state parliament, the Legislative Assembly of the ACT or NT, or an Australian local governing body.
- The expense was incurred in contesting that election and falls within the statutory election-expense rules.
What you cannot claim
- General political donations and party membership are not election expenses under this rule.
- Preselection costs and costs of seeking party endorsement are not expenses of contesting the election itself.
- Entertainment and campaign hospitality are not automatically deductible and must satisfy the specific election-expense rule.
- Private and non-candidate expenditure is excluded.
- A recoupment is not automatically subtracted from the expense. Test whether it is assessable under Subdivision 20-A or another income provision.
How the amount is worked out
For a parliamentary election, claim the eligible expense incurred; a recoupment can be assessable income separately under Subdivision 20-A. For a local governing body election, the initial deduction is capped at $1,000 for each election. If a recoupment is later included in assessable income, section 25-65 can permit a further deduction by disregarding that assessed recoupment when applying the cap.
Records the ATO expects
- Candidate nomination
- Election expense invoices
- Payment records
- Reimbursement details
Where this rule comes from
Primary source: Income Tax Assessment Act 1997 sections 25-60 to 25-70 (Sections 25-60, 25-65 and 25-70). Reviewed 30 July 2026. Covers the 2025-26 and 2026-27 income years.
Supporting sources:
- ATO TR 1999/10 election expenses (TR 1999/10 consolidated version)