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  • Method 1 - cents per kilometre

    If you use this method:

    • your claim is based on a set rate for each business kilometre
    • you can claim a maximum of 5,000 business kilometres
    • you do not need written evidence to show how many kilometres you have travelled, but we may ask you to show how you worked out your business kilometres
    • you cannot make a separate claim for depreciation.

    To work out how much you can claim, multiply the total business kilometres you travelled by the number of cents allowed for your car's engine capacity - see the 'Rates per business kilometre' table below. Divide your answer by 100 to work out the amount you can claim in dollars. This figure takes into account all your vehicle running expenses.

    The rates are adjusted each year.

    Rates per business kilometre: 2013-14  

    Engine capacity

    Cents per kilometre

    Ordinary engine

    Rotary engine

     

    1.6 litre (1,600cc) or less

    0.8 litre (800cc) or less

    65 cents

    1.601-2.6 litre (1,601-2,600cc)

    0.801-1.3 litre (801-1,300cc)

    76 cents

    2.601 litre (2,601cc) and over

    1.301 litre (1,301cc) and over

    77 cents

    Example

    Jane travelled 3,000 business kilometres during the income year. Her car has a 1.8 litre (1800cc) engine.

    Jane worked out she could claim $2,280 for her vehicle expenses; that is:

    3,000kms x 76 cents per km
    100

    = $2,280

    • Last modified: 02 Oct 2014QC 33712