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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 66c per kilometre for the 2015–16 year, 2016–17 year and the 2017–18 year. The rate has been increased to 68c per kilometre for the 2018–19 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 × 66c per km = $1,980

    End of example
    Last modified: 23 Jul 2018QC 33712