Commonwealth Consolidated Acts Commonwealth Consolidated ActsGenerally, you can deduct certain contributions and gifts to political parties, independent candidates and members.
Contributions and gifts must be at least $2 and there is a limit on the total amount that you can deduct.
30 - 242 Deduction for political contributions and gifts
30 - 243 Amount of the deduction
30 - 244 When an individual is an independent candidate
30 - 245 When an individual is an independent member