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  • Cents per kilometre method

    Under the cents per kilometre method:

    • you can claim a maximum of 5,000 business kilometres per car
    • 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 can't make a separate claim for depreciation of the car’s value.

    If you use the cents per kilometre method, your claim is based on a set rate for each business kilometre travelled. This rate is set at 66 cents per kilometre for the 2015-16 year, 2016-17 year and the 2017-18 year. The rates are reviewed each year.

    To work out how much you can claim, multiply:

    • the total business kilometres you travelled
    • the number of cents per kilometre.

    This figure takes into account all your vehicle running expenses.

    Example: Cents per kilometre method

    Jane travelled 3,000 business kilometres during the 2017-18 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
    Last modified: 25 Jun 2018QC 33712