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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 (whether it is a car or other vehicle)
    • how the vehicle is used (business or private use).

    If you change your business structure (such as, from a sole trader to a company) your entitlements and obligations may change.

    Motor vehicle expenses you can claim include:

    • fuel and oil
    • repairs and servicing
    • interest on a motor vehicle loan
    • lease payments
    • insurance
    • registration
    • depreciation (decline in value).

    Motor vehicle expenses you can't claim include:

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

    Motor vehicle records

    The records you need to keep depend on how you calculate your claim. You will need to keep:

    • loan or lease documents
    • tax invoices
    • registration papers
    • details of how you calculated your claim.

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    See also:

    Last modified: 06 Mar 2019QC 33720