Who can claim
This deduction is available to individuals.
- You are an individual and make a contribution or gift of at least $2 outside the course of carrying on a business.
- The recipient is a political party registered under Commonwealth, state or territory electoral law, or an eligible independent candidate or independent member.
- A membership fee paid to a registered political party is treated as a political contribution.
- A contribution to an independent candidate is made after candidates are officially declared and before the candidate withdraws or the result is declared. A contribution to an independent member is made during the member's term.
What you cannot claim
- A contribution made in the course of carrying on a business is not deductible under this rule.
- A candidate or member endorsed by a registered political party is not an independent candidate or member for this deduction.
- Do not also claim the same amount as an ordinary gift, election expense or business expense.
How the amount is worked out
Claim up to $1,500 a year in total for contributions and gifts to registered political parties, plus a separate annual cap of $1,500 for contributions and gifts to eligible independent candidates and members. For property, use the lower of its market value on the gift date and what you paid for it.
Records the ATO expects
- Receipt or payment evidence
- Recipient registration or independent status
- Election or term dates where relevant
- Property cost and market-value evidence
Where this rule comes from
Primary source: Income Tax Assessment Act 1997 section 30-242 (Section 30-242 eligible political contributions and gifts). Reviewed 30 July 2026. Covers the 2025-26 and 2026-27 income years.
Supporting sources:
- Income Tax Assessment Act 1997 section 30-243 (Section 30-243 amount and separate $1,500 limits)
- ATO political contributions and gifts (ATO guidance accessed 30 July 2026)