GST Bulletin

GSTB 2006/1W

Goods and services tax: how to claim input tax credits for car expenses
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Date of Issue: 22 January 2020


About this bulletin

Goods and Services Tax Bulletin GSTB 2006/1 is withdrawn with effect from today.

1. GSTB 2006/1 explained how to claim input tax credits for car expenses and how to determine the extent of creditable purpose, including using certain income tax deduction methods.

2. Two of the income tax methods included in GSTB 2006/1 were repealed as of 1 July 2015:

  • 12% of original value method, and
  • one-third of actual expenses method.

3. The remaining two income tax methods are still available for the 2015-2016 financial year onwards. These are:

  • cents per kilometre method, and
  • logbook method.

4. Information about determining the extent of creditable purpose, including for car expenses, is available in Goods and Services Tax Ruling GSTR 2006/4 Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose. Consequently, a replacement ruling will not be issued.

Commissioner of Taxation
22 January 2020


You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

ATO references:

GSTB 2006/1W history
  Date: Version: Change:
  13 September 2006 Original bulletin  
  31 October 2012 Consolidated bulletin Addendum
  29 May 2013 Consolidated bulletin Addendum
You are here 22 January 2020 Withdrawn