Motor vehicle expenses

The deductions you can claim for the business use of a motor vehicle depend on the business structure you operate under, the type of vehicle you use and whether you also use the vehicle for private purposes.

Fringe benefits tax (FBT) – a tax paid by employers on certain benefits, usually provided to employees – may apply in some circumstances.


This video explains when you can claim a deduction for motor vehicle expenses in your business and how to work out your claim.


Duration 3m:30s. A transcript of Business deductions – motor vehicles is also available.

End of watch

Follow the links below for more information on:

Last modified: 13 Mar 2015QC 33720