Tax deductability

Donations and gifts to political parties and independent candidates and members

The following is based on advice provided by the Australian Taxation Office via it's website:

The tax law allows a non-corporate taxpayer to deduct a contribution (which includes a membership subscription as well as a gift) of $2 or more to political parties registered under state legislation, such as Country Alliance.

The contribution or gift must be $2 or more and be of money, or property that the contributor or donor purchased during the 12 months before making the contribution or gift.

A tax deduction for a contribution or gift is claimed in the tax return for the income year in which the contribution or gift is made.

The most that contributors or donors (including companies) can claim for contributions and gives to political parties in an income year is $1,500.