Document ID: chunk:federal_register_of_legislation:C2008C00455:clause:4_1:p2
Version: federal_register_of_legislation:C2008C00455
Segment Type: clause
Provision Reference: sch 4 cl 1 (pt 2/3)
Character Range: 77063–79925

you made the contribution or gift; and
 (b) the amount that you paid for the property.

$1,500 limit on deductions

 (3) You cannot deduct more than $1,500 under this Subdivision for an income year for contributions and gifts to political parties.

 (4) You cannot deduct more than $1,500 under this Subdivision for an income year for contributions and gifts to *independent candidates or *independent members.

30‑244  When an individual is an independent candidate

 (1) An individual is an independent candidate if:
 (a) the individual is a candidate in an election (including an election that is later declared void) for members of the Commonwealth Parliament, a State Parliament, the Legislative Assembly of the Northern Territory or the Legislative Assembly for the Australian Capital Territory; and
 (b) the individual's candidature is not endorsed by a political party that is registered under Part XI of the Commonwealth Electoral Act 1918 or under corresponding State or Territory legislation.

 (2) However, an individual does not start being an *independent candidate until the candidates for the election are declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation.

 (3) An individual stops being an *independent candidate when the result of the election is declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation.

 (4) If:
 (a) the election is taken to have wholly failed under the relevant electoral legislation; and
 (b) the result of the election has not been declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation;
the individual stops being an *independent candidate in that election when candidates for the replacement election are declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation.

30‑245  When an individual is an independent member

 (1) An individual is an independent member of the Commonwealth Parliament, a State Parliament, the Legislative Assembly of the Northern Territory or the Legislative Assembly for the Australian Capital Territory if the individual:
 (a) is a member of that Parliament or Legislative Assembly; and
 (b) the individual is not a member of a political party that is registered under Part XI of the Commonwealth Electoral Act 1918 or under corresponding State or Territory legislation.

 (2) An individual who becomes a member as a result of an election (including an election that is later declared void) is taken to start being a member of the Parliament or Legislative Assembly when the individual's election as a member is declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation.

Part 2—Further amendment of the Income Tax Assessment Act 1997