Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 4/16)
Character Range: 366609–369381

for the election would be less than the $1,000 limit if you disregarded so much (the assessed recoupment) of the expenditure as equals the amount so included in your assessable income.
In that case:
 (d) the assessed recoupment is disregarded in applying the $1,000 limit; and
 (e) the further amount that you can deduct because of paragraph (d) is deducted for the income year referred to in paragraph (b).
Example: Chris is elected to the Bunyip Shire Council. In the 2007‑08 income year he incurs expenditure of $1,200 in contesting the election, of which he deducts $1,000 (the limit under subsection (1)).
 In 2008‑09, Chris receives $360 as an assessable recoupment of the expenditure. $300 of that is included in his assessable income by section 20‑35 (as extended by section 20‑50).
 Because of the assessable recoupment, $300 of the expenditure is disregarded under paragraph (2)(d) in applying the $1,000 limit. As a result, Chris's deductions are treated as being only $700, which is less than the limit. This does not affect his original deduction for 2007‑2008, but it means he can deduct the previously undeducted $200, for 2008‑09 (see paragraph (2)(e)).
 This triggers a further application of section 20‑35 (as extended by section 20‑50) to include the remaining $60 of the assessable recoupment in Chris's assessable income for 2008‑09. His total deductions (net of recoupment included in assessable income) come to $840, which is the same as his original expenditure (net of recoupment).
Note: An amount you receive as recoupment of expenditure may be included in your assessable income as an assessable recoupment under Subdivision 20‑A, as ordinary income under section 6‑5 or as statutory income under some other provision.

25‑70  Deduction for election expenses does not extend to entertainment
 (1) To the extent that you incur expenditure in respect of providing *entertainment, you cannot deduct it under section 25‑60 or 25‑65.
 (2) However, subsection (1) does not stop you deducting expenditure to the extent that you incur it in respect of:
 (a) providing *entertainment that is available to the public generally; or
 (b) providing food or drink to yourself, unless it would be concluded that you have a purpose of enabling or facilitating *entertainment to be provided to someone else.

25‑75  Rates and land taxes on premises used to produce mutual receipts
 (1) An entity can deduct these amounts it pays for premises:
 (a) rates which are annually assessed;
 (b) land tax imposed under a *State law or *Territory law.
But only if it uses the premises:
 (c) for the purpose of producing mutual receipts; or
 (d) in carrying on a *business for the purpose of producing mutual receipts; or
 (e) for the purpose of producing amounts to which