# Taxation Ruling

## TR 1998/9A3 - Addendum

### Income tax: deductibility of self-education expenses incurred by an employee or a person in business

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 98/9 to account for the simplified calculation of car expenses.

TR 98/9 is amended as follows:

1. Paragraph 142

(a) Omit 'and '12% of original value' methods'; substitute 'method'.

(b) Omit '28-60'; substitute '28-35'.

(c) In the third sentence omit 'using these methods'; substitute 'using this method'.

2. Paragraph 143

In the third sentence omit 'a rate per kilometre multiplied by the number of kilometres travelled'; substitute 'the rate per kilometre multiplied by the number of business kilometres travelled'.

3. Paragraph 145

(a) Omit:

 Car expenses 213 km @ 47 cents \$100

Substitute:

 Car expenses 213 km @ 66 cents \$140

(b) Omit:

 Total expenses \$1,250

Substitute:

 Total expenses \$1,290

(c) In the final sentence omit 'In the year of income, he wishes to claim the following'; substitute 'Using the rate per kilometre set for the year of income commencing 1 July 2016, he wishes to claim the following'.

4. Paragraph 146

(a) Omit:

 Car expenses (cents per kilometre method) \$100

Substitute:

 Car expenses (cents per kilometre method) \$140

(b) Omit:

 Net amount of self-education expenses \$1,050

Substitute:

 Net amount of self-education expenses \$1,090

5. Paragraph 147

(a) Omit '\$800'; substitute '\$840'.

(b) Omit '\$1050'; substitute '\$1090'.

6. Paragraph 149

(a) Omit:

 Car expenses \$100

Substitute:

 Car expenses \$140

(b) Omit:

 \$750

Substitute:

 \$790

7. Paragraph 150

At the second instance omit '\$100'; substitute '\$140'.

References

Insert:

Other references
Legislative Determination: Income Tax Assessment Act - cents per kilometre deduction rate for motor vehicle expenses

This Addendum applies on and from 1 July 2016.

Commissioner of Taxation
13 July 2016

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