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  • Motor vehicle expenses

    The motor vehicle expenses you can claim and how you calculate them depend on:

    • your business structure (sole trader, company, partnership or trust)
    • the type of vehicle (if it is a car or a different type of vehicle like a motor bike)
    • how the vehicle is used.

    Motor vehicle expenses from employee use are business related expenses for the employer. Fringe benefit tax (FBT) may apply to the employer for private use of the vehicle.

    Motor vehicle expenses you can't claim

    You can't claim a deduction for:

    • the private use of the vehicle
    • travelling between your home and your place of business; however, if you are a a home-based business, you can generally claim the cost of trips you make between your home and other places if you made the trip for business purposes.

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    Last modified: 08 May 2018QC 33720