Tax Laws Amendment (2013 Measures No. 1) Regulation 2013 (279 of 2013)
Schedule 1 Amendments
Part 4 Amendments relating to car expenses: cents per kilometre
Income Tax Assessment Regulations 1997
22 Part 2 of Schedule 1
Repeal the Part, substitute:
Part 2 - Cents per kilometre
|
Cents per kilometre |
||||
|---|---|---|---|---|
|
Item |
Income year |
Small car |
Medium car |
Large car |
|
1 |
1997-98 |
45.70 |
51.90 |
53.80 |
|
2 |
1998-99 |
45.70 |
51.90 |
53.80 |
|
3 |
1999-00 |
45.90 |
54.90 |
55.80 |
|
4 |
2000-01 |
48.90 |
58.50 |
59.50 |
|
5 |
2001-02 |
49.30 |
59.00 |
60.00 |
|
6 |
2002–03 |
50.00 |
60.00 |
61.00 |
|
7 |
2003–04 |
51.00 |
61.00 |
62.00 |
|
8 |
2004–05 |
52.00 |
62.00 |
63.00 |
|
9 |
2005–06 |
55.00 |
66.00 |
67.00 |
|
10 |
2006–07 |
58.00 |
69.00 |
70.00 |
|
11 |
2007–08 |
58.00 |
69.00 |
70.00 |
|
12 |
2008–09 |
63.00 |
74.00 |
75.00 |
|
13 |
2009–10 |
63.00 |
74.00 |
75.00 |
|
14 |
2010–11 |
63.00 |
74.00 |
75.00 |
|
15 |
2011–12 |
63.00 |
74.00 |
75.00 |
|
16 |
2012–13 |
63.00 |
74.00 |
75.00 |
|
17 |
2013-14 |
65.00 |
76.00 |
77.00 |
Note: For the rate prescribed for earlier income years, see regulation 147 of the Income Tax Regulations 1936.
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