• Cents per kilometre

    If you use the 'cents per kilometre' method:

    • your claim is based on a set rate for each business kilometre travelled
    • you can claim a maximum of 5,000 business kilometres per vehicle
    • 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 of the car’s value.

    To work out how much you can claim, multiply the total business kilometres you travelled by the number of cents per kilometre– see the table below. This figure takes into account all your vehicle running expenses.

    The rates are adjusted each year.

    Table 4: Rates per business kilometre


    Cents per kilometre







    Jane travelled 3,000 business kilometres during the 2015-16 income year. Jane worked out she could claim $1,980 for her vehicle expenses, as follows:

    • 3,000 km × 66 cents per km = $1,980.
    End of example

    See also:

    Last modified: 06 May 2016QC 33712