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Elections: Outlays by candidates, and gifts and donations for candidates

Chris Wallis

Taxation in Australia2019article
ABDC C
Weight
0.26

What the paper says

Many practitioners are about to wrestle, perhaps for the first time, with the deductibility of outlays incurred in relation to elections, whether as gifts or donations for candidates, whether by candidates themselves and whether in relation to federal, state or municipal elections. In the first part of the article, the author examines the tax treatment of donations or gifts made for, by or on behalf of candidates in the May 2019 federal election. The relevant tax provisions were last amended in 2010. In the second part of the article, the author considers the deductibility of outlays made by candidates themselves and the consequences of a recoupment. The article does not consider outlays in relation to elections conducted for internal positions within political parties or for elections conducted by trade unions or similar bodies.

Cite this paper

@article{chris2019,
  title        = {{Elections: Outlays by candidates, and gifts and donations for candidates}},
  author       = {Chris Wallis},
  journal      = {Taxation in Australia},
  year         = {2019},
}

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Elections: Outlays by candidates, and gifts and donations for candidates

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Evidence weight

0.26

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.