LI 2026/19

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Taxation Administration Act 1953

Legislative Instrument

Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2026

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I, Will Day, Deputy Commissioner of Taxation, make the following determination.

1 Name

This instrument is the Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2026.

2 Commencement

This instrument commences on 1 July 2026.

3 Authority

This instrument is made under subsection 28-25(4) of the Income Tax Assessment Act 1997.

4 Definitions

Note: A number of expressions used in this instrument are defined in section 995-1 of the Act, including the following:

(a)

car;

(b)

income year.

In this instrument:

Act means the Income Tax Assessment Act 1997.

5 Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

6 Cents per kilometre rate

For the purposes of subsection 28-25(1) of the Act, the rate of cents per kilometre for cars for the income year commencing on 1 July 2026 is 91 cents per kilometre.

Schedule 1—Repeals

Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2024

1 The whole of the instrument

Repeal the instrument

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22 June 2026

Will Day
Deputy Commissioner of Taxation

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Registration Number: F2026L00785

Registration Date: 23 June 2026

Related Explanatory Statements:

LI 2026/19 - Explanatory statement

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