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Submitted URL: https://click.pstmrk.it/3s/www.ato.gov.au%2Findividuals%2Fincome-deductions-offsets-and-records%2Fdeductions-you-can-cla...
Effective URL: https://www.ato.gov.au/individuals/income-deductions-offsets-and-records/deductions-you-can-claim/cars-transport-and-tr...
Submission: On July 05 via manual from AU — Scanned from IT
Effective URL: https://www.ato.gov.au/individuals/income-deductions-offsets-and-records/deductions-you-can-claim/cars-transport-and-tr...
Submission: On July 05 via manual from AU — Scanned from IT
Form analysis 1 forms found in the DOM
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<option selected="selected" value="https://onlineservices.ato.gov.au/default.aspx?PageName=HomePage">Individual</option>
<option value="https://onlineservices.ato.gov.au/default.aspx?PageName=HomePage">Sole Trader</option>
<option value="https://onlineservices.ato.gov.au/business/Businesslogin.html">Business</option>
<option value="https://onlineservices.ato.gov.au/onlineservices/login.html">BAS Agent</option>
<option value="https://onlineservices.ato.gov.au/onlineservices/login.html">Tax Agent</option>
<option value="https://am.ato.gov.au/amsupport/pages/welcome.htm">Access Manager</option>
<option value="https://onlineservices.ato.gov.au/non-resident/">Non-resident</option>
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<a href="/Non-profit/Getting-started/Starting-an-NFP/" id="dmm-link-115" aria-atomic="true" tabindex="0" data-ordinal="115" role="menuitem heading link" aria-level="3" aria-label="Starting an NFP">Starting an NFP</a></li>
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<a href="/Non-profit/Getting-started/Know-your-legal-structure/" id="dmm-link-116" aria-atomic="true" tabindex="0" data-ordinal="116" role="menuitem heading link" aria-level="3" aria-label="Know your legal structure">Know your legal structure</a>
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<a href="/Non-profit/Getting-started/What-type-of-NFP-is-your-organisation-/" id="dmm-link-117" aria-atomic="true" tabindex="0" data-ordinal="117" role="menuitem heading link" aria-level="3" aria-label="What type of NFP is your organisation?">What type of NFP is your organisation?</a>
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<a href="/Non-profit/Getting-started/Tax-concessions-for-not-for-profits/" id="dmm-link-118" aria-atomic="true" tabindex="0" data-ordinal="118" role="menuitem heading link" aria-level="3" aria-label="What tax concessions are available?">What tax concessions are available?</a>
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<a href="/Non-profit/Getting-started/Register-your-NFP/" id="dmm-link-119" aria-atomic="true" tabindex="0" data-ordinal="119" role="menuitem heading link" aria-level="3" aria-label="Register your NFP">Register your NFP</a>
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<a href="/Non-profit/Getting-started/Other-registrations-for-not-for-profits/" id="dmm-link-120" aria-atomic="true" tabindex="0" data-ordinal="120" role="menuitem heading link" aria-level="3" aria-label="Other registrations">Other registrations</a>
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<a href="/Non-profit/Getting-started/Getting-endorsed-for-tax-concessions-or-as-a-DGR/" id="dmm-link-121" aria-atomic="true" tabindex="0" data-ordinal="121" role="menuitem heading link" aria-level="3" aria-label="Getting endorsed">Getting endorsed</a>
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<h2>
<a class="level-2" href="/Non-profit/Types-of-Not-for-profit-workers/" id="dmm-link-122" aria-atomic="true" tabindex="0" data-ordinal="122" role="menuitem heading link" aria-label="Types of Not-for-profit workers">Types of Not-for-profit workers</a>
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<a href="/Non-profit/Types-of-Not-for-profit-workers/Your-obligations-to-workers-and-independent-contractors/" id="dmm-link-123" aria-atomic="true" tabindex="0" data-ordinal="123" role="menuitem heading link" aria-level="3" aria-label="Your obligations to workers and independent contractors">Your obligations to workers and independent contractors</a>
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<h2><a class="level-2" href="/general/online-services/" id="dmm-link-125" aria-atomic="true" tabindex="0" data-ordinal="125" role="menuitem heading link" aria-label="Online services">Online services</a></h2>
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<h2><a class="level-2" href="/Non-profit/Gifts-and-fundraising/" id="dmm-link-129" aria-atomic="true" tabindex="0" data-ordinal="129" role="menuitem heading link" aria-label="Gifts and fundraising">Gifts and fundraising</a></h2>
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<a href="/Non-profit/Gifts-and-fundraising/Valuing-contributions-and-minor-benefits/" id="dmm-link-132" aria-atomic="true" tabindex="0" data-ordinal="132" role="menuitem heading link" aria-level="3" aria-label="Valuing contributions and minor benefits">Valuing contributions and minor benefits</a>
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<a href="/Non-profit/Gifts-and-fundraising/Tax-and-fundraising/" id="dmm-link-135" aria-atomic="true" tabindex="0" data-ordinal="135" role="menuitem heading link" aria-level="3" aria-label="Tax and fundraising">Tax and fundraising</a>
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<a href="/Non-profit/Gifts-and-fundraising/Gifts-and-fundraising-for-non-DGRs/" id="dmm-link-137" aria-atomic="true" tabindex="0" data-ordinal="137" role="menuitem heading link" aria-level="3" aria-label="Gifts and fundraising for non-DGRs">Gifts and fundraising for non-DGRs</a>
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<a href="/Non-profit/Statements-and-returns/Not-for-profits-and-the-Common-Reporting-Standard/" id="dmm-link-146" aria-atomic="true" tabindex="0" data-ordinal="146" role="menuitem heading link" aria-level="3" aria-label="Common Reporting Standard">Common Reporting Standard</a>
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<a href="/Individuals/Investments-and-assets/Residential-rental-properties/Rental-affordability-schemes/National-rental-affordability-scheme---refundable-tax-offset-and-other-taxation-issues/" id="dmm-link-147" aria-atomic="true" tabindex="0" data-ordinal="147" role="menuitem heading link" aria-level="3" aria-label="National rental affordability scheme">National rental affordability scheme</a>
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<h2><a class="level-2" href="/Non-profit/Your-organisation/" id="dmm-link-148" aria-atomic="true" tabindex="0" data-ordinal="148" role="menuitem heading link" aria-label="Your organisation">Your organisation</a></h2>
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<a href="/Non-profit/Your-organisation/State-and-territory-requirements-for-not-for-profits/" id="dmm-link-154" aria-atomic="true" tabindex="0" data-ordinal="154" role="menuitem heading link" aria-level="3" aria-label="State and territory taxes">State and territory taxes</a>
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<a href="/Non-profit/Your-organisation/Changes-to-your-organisation/" id="dmm-link-155" aria-atomic="true" tabindex="0" data-ordinal="155" role="menuitem heading link" aria-level="3" aria-label="Changes to your organisation">Changes to your organisation</a>
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<h2><a class="level-2" href="/Key-links/?sorttype=SortByTopic" id="dmm-link-156" aria-atomic="true" tabindex="0" data-ordinal="156" role="menuitem heading link" aria-label="Key links">Key links</a></h2>
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<a href="/non-profit/newsroom/" id="dmm-link-157" aria-atomic="true" tabindex="0" data-ordinal="157" role="menuitem heading link" aria-level="3" aria-label="Not-for-profit newsroom">Not-for-profit newsroom</a></li>
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<a href="/Non-profit/Getting-started/In-detail/Getting-help-for-not-for-profits/" id="dmm-link-158" aria-atomic="true" tabindex="0" data-ordinal="158" role="menuitem heading link" aria-level="3" aria-label="Getting help">Getting help</a>
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<a href="/Non-profit/Your-organisation/In-detail/Encouraging-NFP-participation-in-the-tax-system/" id="dmm-link-159" aria-atomic="true" tabindex="0" data-ordinal="159" role="menuitem heading link" aria-level="3" aria-label="Encouraging NFP participation in the tax system">Encouraging NFP participation in the tax system</a>
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<a href="/Non-profit/Getting-started/In-detail/Induction-package/Induction-package-for-not-for-profit-administrators/" id="dmm-link-160" aria-atomic="true" tabindex="0" data-ordinal="160" role="menuitem heading link" aria-level="3" aria-label="Induction package for administrators">Induction package for administrators</a>
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<a href="/General/Consultation/Consultation-groups/Stewardship-groups/Not-for-profit-Stewardship-Group/" id="dmm-link-161" aria-atomic="true" tabindex="0" data-ordinal="161" role="menuitem heading link" aria-level="3" aria-label="Not-for-profit Stewardship Group">Not-for-profit Stewardship Group</a>
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<a href="https://www.acnc.gov.au/" id="dmm-link-162" aria-atomic="true" tabindex="0" data-ordinal="162" role="menuitem heading link" aria-level="3" aria-label="Australian Charities and Not-for-profits Commission">Australian Charities and Not-for-profits Commission</a>
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<h2><a class="level-2" href="/General/Paying-the-ATO/" id="dmm-link-163" aria-atomic="true" tabindex="0" data-ordinal="163" role="menuitem heading link" aria-label="Paying the ATO">Paying the ATO</a></h2>
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<a href="/General/Paying-the-ATO/If-you-don-t-pay/" id="dmm-link-167" aria-atomic="true" tabindex="0" data-ordinal="167" role="menuitem heading link" aria-level="3" aria-label="If you don't pay">If you don't pay</a></li>
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<h2><a class="level-2" href="/Individuals/Super/" id="dmm-link-169" aria-atomic="true" tabindex="0" data-ordinal="169" role="menuitem heading link" aria-label="Super for individuals">Super for individuals</a></h2>
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<div class="widgetBody"><span class="accesspoint"></span>
<h1>Expenses for a car you own or lease</h1>
<p>Deductions for work-related use of your own car.</p>
<p><b>On this page</b></p>
<ul>
<li><a href="#Claimingadeductionforcarexpenses" class="bookmark">Claiming a deduction for car expenses</a></li>
<li><a href="#Definitionofacar" class="bookmark">Definition of a car</a></li>
<li><a href="#Youmustownorleasethecar" class="bookmark">You must own or lease the car</a></li>
<li><a href="#Calculatingyourcarexpensedeductionsandke" class="bookmark">Calculating your car expense deductions and keeping records</a></li>
</ul>
<h2><a id="Claimingadeductionforcarexpenses" class="anchor"></a>Claiming a deduction for car expenses</h2>
<p>To claim a deduction for car expenses:</p>
<ul>
<li>Your vehicle must meet the <a href="#Definitionofacar" class="bookmark">definition of a car</a>.</li>
<li>You <a href="#Youmustownorleasethecar" class="bookmark">must own or lease the car</a>.<ul>
<li>You do not own or lease the car if you use it under a salary sacrifice or novated lease arrangement.</li>
</ul> </li>
<li>The expenses must be for
<a href="/individuals/income-deductions-offsets-and-records/deductions-you-can-claim/cars-transport-and-travel/trips-you-can-and-can-t-claim/?anchor=Tripsbetweenhomeandwork#Tripsbetweenhomeandwork">work-related trips</a>.<ul>
<li>You can claim for trips between workplaces or to perform your work duties.</li>
<li>You can't claim for trips between your home and place of work, except in limited circumstances.</li>
</ul> </li>
<li>You must have spent the money yourself and weren't reimbursed.</li>
<li>You must have the required records.</li>
</ul>
<p>If it's someone else's car or it's another type of vehicle (such as a truck or motorcycle), see
<a href="/individuals/income-deductions-offsets-and-records/deductions-you-can-claim/cars-transport-and-travel/motor-vehicle-and-car-expenses/expenses-for-a-vehicle-that-isn-t-yours-or-isn-t-a-car/">Expenses for a vehicle that isn't yours or isn't a car</a>.
</p>
<p>If your travel is partly private, you can only claim a deduction for the work-related portion of your expenses.</p>
<p>You claim the tax deduction in your income tax return as a <b>work-related car expense</b>.</p>
<p>If you <a href="/individuals/income-deductions-offsets-and-records/income-you-must-declare/employment-income/employment-allowances/">receive an allowance</a> from your employer for car expenses, you must include it as
assessable income in your tax return. The allowance amount is shown on your income statement or payment summary.</p>
<h2><a id="Definitionofacar" class="anchor"></a>Definition of a car</h2>
<p>To claim a work-related car expense, the vehicle must be a car.</p>
<p>A car is a motor vehicle that carries a load of less than 1 tonne and fewer than 9 passengers (including the driver). Motorcycles and similar vehicles are not cars.</p>
<p>If the vehicle does not meet this definition, you claim your work-related expenses using the approach for a
<a href="/individuals/income-deductions-offsets-and-records/deductions-you-can-claim/cars-transport-and-travel/motor-vehicle-and-car-expenses/expenses-for-a-vehicle-that-isn-t-yours-or-isn-t-a-car/">vehicle that isn't a car</a>.
</p>
<h2><a id="Youmustownorleasethecar" class="anchor"></a>You must own or lease the car</h2>
<p>To claim car expenses you must own or lease the car, or hire it under a hire-purchase arrangement.</p>
<p>You can't claim running costs for a car you use under a salary sacrifice or novated lease arrangement. In this situation the car is usually leased by your employer from a financing company, and your employer typically pays for
the running costs and claims deductions. You can claim additional expenses, like parking and tolls associated with your work use of the car.</p>
<p>If you use a car owned by a family member, and you can show there is a private arrangement that made you the owner or lessee of the car (even if you aren't the registered owner), you work out your car expenses as though it is
your car.</p>
<p>If you don't own or lease the car (or don't have a private arrangement that makes you the owner or lessee), you claim your work-related expenses using the approach for a
<a href="/individuals/income-deductions-offsets-and-records/deductions-you-can-claim/cars-transport-and-travel/motor-vehicle-and-car-expenses/expenses-for-a-vehicle-that-isn-t-yours-or-isn-t-a-car/">vehicle that isn't yours</a>.
</p>
<div class="example">
<p><b>Example: private arrangement</b></p>
<p>When Rory turned 18 she bought a car from her parents for $1,000. She now pays the insurance, fuel, registration, and other running costs, and no one else uses the car. However, the registration has not been updated and
the car is still registered in her mother's name.</p>
<p>Rory is eligible to claim her work-related car expenses even though the registration has not been changed to her name. She would be treated as the owner because she can show that:</p>
<ul>
<li>she bought the car from her parents</li>
<li>she is now responsible for all of the ownership and running costs of the car.</li>
</ul>
<span class="visuallyHidden">End of example</span>
</div>
<h2><a id="Calculatingyourcarexpensedeductionsandke" class="anchor"></a>Calculating your car expense deductions and keeping records</h2>
<p>You use either of 2 methods to calculate deductions for car expenses:</p>
<ul>
<li><a href="#Centsperkilometremethod" class="bookmark">Cents per kilometre method</a></li>
<li><a href="#Logbookmethod" class="bookmark">Logbook method</a>.</li>
</ul>
<p>Use the calculator to work out your deduction for either method.</p>
<a class="button primary" href="/calculators-and-tools/work-related-car-expenses/">Work-related car expenses calculator</a>
<p>If you are claiming car expenses for more than one car, you can use a different method for each car. You can also change the method you use in different income years for the same car.</p>
<h3><a id="Centsperkilometremethod" class="anchor"></a>Cents per kilometre method</h3>
<p>To calculate your deduction using this method, multiply the number of work-related kilometres you travel in the car by the rate per kilometre for that income year.</p>
<p>'Work-related kilometres' are the kilometres your car travels in the course of earning your assessable income.</p>
<ul>
<li>Use the rate for the income year for which you are claiming a deduction:<ul>
<li>2023–24: use 85 cents per kilometre</li>
<li>2022–23: use 78 cents per kilometre</li>
<li>2020–21 and 2021–22: use 72 cents per kilometre</li>
<li>for rates in earlier years, see <a href="/Forms/Prior-years-individuals-tax-return-forms-and-schedules/">Prior year tax return forms and schedules</a>.</li>
</ul> </li>
<li>You can claim a maximum of 5,000 work-related kilometres per car.</li>
<li>You need to <a href="#Keepingrecordsforcentsperkilometremetho1" class="bookmark">keep records</a> that show how you work out your work-related kilometres.</li>
</ul>
<p>If you and another joint owner use the car for separate income-producing purposes, you can each claim up to 5,000 work-related kilometres.</p>
<p>The cents per kilometre rate covers all car expenses, including:</p>
<ul>
<li>decline in value</li>
<li>registration</li>
<li>insurance</li>
<li>maintenance</li>
<li>repairs</li>
<li>fuel costs.</li>
</ul>
<p>You can’t add any of these expenses on top of the rate when you work out your deduction using this method.</p>
<div class="example">
<p><b>Example: car deduction using cents per kilometre</b></p>
<p>Once per week, Johan makes a 27-kilometre round trip in his own car from his head office in the city to meet with clients. In addition, once per month he makes a 106-kilometre round trip to visit clients at another location.
</p>
<p>When Johan consults his diary at the end of the 2022–23 income year, he works out he was at work for 47 weeks, but he missed one weekly meeting with clients as he was sick. He also determines that, although he was on
leave for 5 weeks during the income year, he still made 12 × 106-kilometre round trips to visit clients.</p>
<p>He works out his work-related kilometres as:</p>
<p>Number of weekly trips × distance of weekly trip = total weekly trip kilometres</p>
<p class="indent1">46 × 27 km = 1,242 km</p>
<p>Number of monthly trips × distance of monthly trip = total monthly trip kilometres</p>
<p class="indent1">12 × 106 km = 1,272 km</p>
<p>Total weekly trip kilometres + total monthly trip kilometres = total trip kilometres</p>
<p class="indent1">1,242 + 1,272 km = 2,514 km</p>
<p>Johan works out his deduction for the 2022–23 income year as:</p>
<p class="indent1">2,514 km × 0.78 = $1,961</p>
<span class="visuallyHidden">End of example</span>
</div>
<h4><a id="Keepingrecordsforcentsperkilometremetho1" class="anchor"></a>Keeping records for cents per kilometre method</h4>
<p>If you use the cents per kilometre method, you don't need receipts.</p>
<p>You do need to be able to show that you own the car and how you work out your work-related kilometres. For example, you could record your work-related trips:</p>
<ul>
<li>in a diary</li>
<li>using the <a href="/General/Online-services/ATO-app/myDeductions/">myDeductions</a> tool in the ATO app.</li>
</ul>
<h3><a id="Logbookmethod" class="anchor"></a>Logbook method</h3>
<p>To calculate your deduction using the logbook method, you need to:</p>
<ul>
<li><a href="#Keepingalogbook" class="bookmark">keep a logbook</a> that shows your work-related trips for a continuous period of at least 12 weeks (your logbook is valid for up to 5 income years)</li>
<li><a href="#Keepingrecordsofcarexpensesforlogbookmet" class="bookmark">keep receipts or other records of your car expenses</a></li>
<li>use your logbook to <a href="#Howtocalculateyourdeductionusingalogbook" class="bookmark">calculate the deductible portion of your car expenses</a>.</li>
</ul>
<h4><a id="Keepingalogbook" class="anchor"></a>Keeping a logbook</h4>
<p>Your logbook must:</p>
<ul>
<li>cover at least 12 continuous weeks and be broadly representative of your travel</li>
<li>include the destination and purpose of every journey, the odometer reading at the start and end of each journey, and the total kilometres travelled during the period</li>
<li>include odometer readings for the start and end of the logbook period.</li>
</ul>
<p>Your logbook is valid for 5 years. However, if your circumstances change (for example, if you change jobs or move to a new house), and the logbook is no longer representative of your work-related use, you will need to
complete a new 12-week logbook.</p>
<p>In each of the 4 years following the first year, you need to keep:</p>
<ul>
<li>odometer readings for the start and end of the full period you claim</li>
<li>your work-related use percentage based on the logbook.</li>
</ul>
<p>If you are using the logbook method for 2 or more cars, keep a logbook for each car and make sure they cover the same period.</p>
<p>You can keep an electronic logbook using the <a href="/General/Online-services/ATO-app/myDeductions/">myDeductions</a> tool in the ATO app, or keep a paper logbook.</p>
<p>You must retain your logbook and odometer records for 5 years after the end of the latest income year that you rely on them to support your claim.</p>
<h4><a id="Keepingrecordsofcarexpensesforlogbookmet" class="anchor"></a>Keeping records of car expenses for logbook method</h4>
<p>You can claim running costs and decline in value of your car.</p>
<p>You must keep:</p>
<ul>
<li>receipts for your fuel and oil expenses, or a record of your reasonable estimate of these expenses based on the odometer readings for the start and end of the period for which you are claiming</li>
<li>receipts for other expenses for your car – for example, registration, insurance, lease payments, services, tyres, repairs, electricity expenses and interest charges</li>
<li>a record of the purchase price of the car and how you work out your claim for the decline in value of your car, including the effective life and method you use.</li>
</ul>
<p>You can't claim capital costs, such as the purchase price of your car, the principal on any money borrowed to buy it, or improvement costs (for example, adding paint protection or tinted windows).</p>
<h4><a id="Howtocalculateyourdeductionusingalogbook" class="anchor"></a>How to calculate your deduction using a logbook</h4>
<ol>
<li>Work out the total number of kilometres you travelled during the logbook period.</li>
<li>Work out the number of kilometres you travelled for allowable work-related trips during the logbook period.</li>
<li>Divide the work-related kilometres (2) by the total kilometres (1), then multiply by 100. This is your work-related use percentage.</li>
<li>Add up your total expenses for the period for which you are claiming.</li>
<li>Multiply your work-related use percentage (3) by your car expenses (4). This is the amount you claim as a deduction.</li>
</ol>
<span class="hidden">Deductions for work-related use of your own car.</span>
</div>
<div class="widgetBody"><span class="accesspoint"></span><span class="lastmodified">Last modified: 22 Jun 2023</span><span class="quickCode">QC 72124</span></div>
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INCOME DEDUCTIONS OFFSETS AND RECORDS
* Income you must declare Press right to expand, left to close.
* Employment income Press right to expand, left to close.
* Employment allowances
* Foreign and worldwide income Press right to expand, left to close.
* Australian resident foreign and worldwide income Press right to expand,
left to close.
* Attributed foreign income
* Foreign and temporary resident income
* Tax exempt income from foreign employment Press right to expand, left to
close.
* Exempt income from foreign service
* Working on an approved overseas project
* Working for certain international organisations
* Australian defence force members performing overseas duty
* Australia-United States Joint Space and Defence Projects
* Government payments and allowances
* Investment income
* Superannuation pensions and annuities
* Business partnership and trust income Press right to expand, left to close.
* Tax on trust distributions to non-resident beneficiaries
* Compensation and insurance payments Press right to expand, left to close.
* Personal injury compensation structured settlements
* Compensation paid from financial institutions
* Services Australia income compliance class action settlement payments
* Redress scheme payments
* Payments of conflicted remuneration
* Volkswagen Skoda and Audi emissions settlement payments
* Income protection insurance payments
* Scholarships prizes and awards Press right to expand, left to close.
* Scholarship payments
* Prizes and awards
* Your income if you are under 18 years old
* Taxable assessable and exempt income
* Amounts you do not include as income
* Deductions you can claim Press right to expand, left to close. You are in
this area.
* How to claim deductions
* Cars transport and travel Press right to expand, left to close. You are in
this area.
* Trips you can and can't claim
* Motor vehicle and car expenses Press right to expand, left to close. You
are in this area.
* Expenses for a car you own or lease
* Expenses for a vehicle that isn't yours or isn't a car
* Expenses for parking tolls accidents licence and fines
* Taxi ride-share and public transport expenses
* Award transport payments
* Overnight travel expenses and allowances Press right to expand, left to
close.
* Overnight travel expenses
* Keeping travel expense records
* Travel allowances for overnight travel Press right to expand, left to
close.
* What is a travel allowance?
* Declaring your travel allowance and claiming expenses
* Record keeping exceptions for travel allowance expenses
* Quarantine and testing expenses when travelling for work
* Removal and relocation costs
* Tools computers and items you use for work Press right to expand, left to
close.
* Tools and equipment to perform your work
* Mobile phone mobile internet and other devices
* Computers laptops and software
* Home phone and internet expenses
* Bags and cases for work items
* Stationery and office supplies
* Office furniture and equipment
* Books periodicals and digital information
* Interest and transaction expenses to buy items for work
* Depreciating assets you use for work Press right to expand, left to
close.
* Assets costing 300 dollars or less
* Assets costing more than 300 dollars
* Keeping records for depreciating assets
* Clothes and items you wear at work Press right to expand, left to close.
* Clothing laundry and dry-cleaning expenses
* Glasses contact lenses and protective glasses
* Watches and smart watches
* Protective items equipment and products
* Working from home expenses Press right to expand, left to close.
* Fixed rate method - 67 cents
* Fixed rate method - 52 cents
* Actual cost method
* Shortcut method
* Occupancy expenses
* Work from home expenses and decline in value
* Education training and seminars Press right to expand, left to close.
* Self-education expenses Press right to expand, left to close.
* Self-education reduction in expenses
* School fees and child care
* Seminars conferences and training courses
* Memberships accreditations fees and commissions Press right to expand, left
to close.
* Union fees subscriptions to associations and bargaining agents fees
* Professional memberships and accreditations
* Working with children check
* Agency fees commissions and payments
* Election expenses
* Meals entertainment and functions Press right to expand, left to close.
* Meals and snacks
* Overtime meal expenses
* Entertainment and functions
* Personal grooming health and fitness Press right to expand, left to close.
* Medical assessments and vaccinations
* COVID-19 test expenses
* Personal appearance and grooming
* Gym fees and fitness-related expenses
* Gifts and donations
* Investments insurance and super Press right to expand, left to close.
* Interest dividend and other investment income deductions
* Income protection insurance
* Personal super contributions
* Undeducted purchase price of a foreign pension or annuity
* Cost of managing tax affairs Press right to expand, left to close.
* Interest charged by the ATO
* Occupation and industry specific guides
* Tax offsets Press right to expand, left to close.
* About tax offsets
* Low and middle income earner tax offsets
* Seniors and pensioners tax offset
* Superannuation-related tax offsets
* Beneficiary tax offset
* Private health insurance offset
* Medical expenses tax offset
* Offset for maintaining an invalid or invalid carer
* Zone and overseas forces tax offsets
* Lump sum payment in arrears tax offsets
* Claiming a foreign income tax offset
* Records you need to keep Press right to expand, left to close.
* Documents to support and verify your claims
* Income tests
* In detail Press right to expand, left to close.
* Occupation and industry specific guides Press right to expand, left to
close.
* Adult industry workers - income and work-related deductions
* Agricultural workers - income and work-related deductions
* Apprentices and trainees - income and work-related deductions
* Australian Defence Force members - income and work-related deductions
* Building and construction employees - income and work-related deductions
* Bus drivers - income and work-related deductions
* Call centre operators - income and work-related deductions
* Cleaners - income and work-related deductions
* Community workers and direct carers - income and work-related deductions
* Doctor specialist and other medical professionals - income and
work-related deductions
* Engineers - income and work-related deductions
* Factory workers - income and work-related deductions
* Fire fighters - income and work-related deductions
* Fitness and sporting industry employees - income and work-related
deductions
* Flight crew - income and work-related deductions
* Gaming attendants - income and work-related deductions
* Guards and security employees - income and work-related deductions
* Hairdressers and beauty professionals - income and work-related
deductions
* Hospitality industry workers - income and work-related deductions
* IT professionals - income and work-related deductions
* Lawyers - income and work-related deductions
* Meat workers - income and work-related deductions
* Media professionals - income and work-related deductions
* Mining site employees - income and work-related deductions
* Nurses and midwives - income and work-related deductions
* Office workers - income and work-related deductions
* Paramedics - income and work-related deductions
* Performing artists - income and work-related deductions
* Pilots - income and work-related deductions
* Police - income and work-related deductions
* Professional sportsperson - income and work-related deductions
* Real estate employees - income and work-related deductions
* Recruitment consultants - income and work-related deductions
* Retail industry workers - income and work-related deductions
* Sales and marketing managers - income and work-related deductions
* Teacher and education professionals - income and work-related deductions
* Tradesperson - income and work-related deductions
* Train drivers - income and work-related deductions
* Travel agent employees - income and work-related deductions
* Truck drivers - income and work-related deductions
* EXPENSES FOR A CAR YOU OWN OR LEASE
Deductions for work-related use of your own car.
On this page
* Claiming a deduction for car expenses
* Definition of a car
* You must own or lease the car
* Calculating your car expense deductions and keeping records
CLAIMING A DEDUCTION FOR CAR EXPENSES
To claim a deduction for car expenses:
* Your vehicle must meet the definition of a car.
* You must own or lease the car.
* You do not own or lease the car if you use it under a salary sacrifice
or novated lease arrangement.
* The expenses must be for work-related trips.
* You can claim for trips between workplaces or to perform your work
duties.
* You can't claim for trips between your home and place of work, except in
limited circumstances.
* You must have spent the money yourself and weren't reimbursed.
* You must have the required records.
If it's someone else's car or it's another type of vehicle (such as a truck
or motorcycle), see Expenses for a vehicle that isn't yours or isn't a car.
If your travel is partly private, you can only claim a deduction for the
work-related portion of your expenses.
You claim the tax deduction in your income tax return as a work-related car
expense.
If you receive an allowance from your employer for car expenses, you must
include it as assessable income in your tax return. The allowance amount is
shown on your income statement or payment summary.
DEFINITION OF A CAR
To claim a work-related car expense, the vehicle must be a car.
A car is a motor vehicle that carries a load of less than 1 tonne and fewer
than 9 passengers (including the driver). Motorcycles and similar vehicles
are not cars.
If the vehicle does not meet this definition, you claim your work-related
expenses using the approach for a vehicle that isn't a car.
YOU MUST OWN OR LEASE THE CAR
To claim car expenses you must own or lease the car, or hire it under a
hire-purchase arrangement.
You can't claim running costs for a car you use under a salary sacrifice or
novated lease arrangement. In this situation the car is usually leased by
your employer from a financing company, and your employer typically pays for
the running costs and claims deductions. You can claim additional expenses,
like parking and tolls associated with your work use of the car.
If you use a car owned by a family member, and you can show there is a
private arrangement that made you the owner or lessee of the car (even if you
aren't the registered owner), you work out your car expenses as though it is
your car.
If you don't own or lease the car (or don't have a private arrangement that
makes you the owner or lessee), you claim your work-related expenses using
the approach for a vehicle that isn't yours.
Example: private arrangement
When Rory turned 18 she bought a car from her parents for $1,000. She now
pays the insurance, fuel, registration, and other running costs, and no one
else uses the car. However, the registration has not been updated and the car
is still registered in her mother's name.
Rory is eligible to claim her work-related car expenses even though the
registration has not been changed to her name. She would be treated as the
owner because she can show that:
* she bought the car from her parents
* she is now responsible for all of the ownership and running costs of the
car.
End of example
CALCULATING YOUR CAR EXPENSE DEDUCTIONS AND KEEPING RECORDS
You use either of 2 methods to calculate deductions for car expenses:
* Cents per kilometre method
* Logbook method.
Use the calculator to work out your deduction for either method.
Work-related car expenses calculator
If you are claiming car expenses for more than one car, you can use a
different method for each car. You can also change the method you use in
different income years for the same car.
CENTS PER KILOMETRE METHOD
To calculate your deduction using this method, multiply the number of
work-related kilometres you travel in the car by the rate per kilometre for
that income year.
'Work-related kilometres' are the kilometres your car travels in the course
of earning your assessable income.
* Use the rate for the income year for which you are claiming a deduction:
* 2023–24: use 85 cents per kilometre
* 2022–23: use 78 cents per kilometre
* 2020–21 and 2021–22: use 72 cents per kilometre
* for rates in earlier years, see Prior year tax return forms and
schedules.
* You can claim a maximum of 5,000 work-related kilometres per car.
* You need to keep records that show how you work out your work-related
kilometres.
If you and another joint owner use the car for separate income-producing
purposes, you can each claim up to 5,000 work-related kilometres.
The cents per kilometre rate covers all car expenses, including:
* decline in value
* registration
* insurance
* maintenance
* repairs
* fuel costs.
You can’t add any of these expenses on top of the rate when you work out your
deduction using this method.
Example: car deduction using cents per kilometre
Once per week, Johan makes a 27-kilometre round trip in his own car from his
head office in the city to meet with clients. In addition, once per month he
makes a 106-kilometre round trip to visit clients at another location.
When Johan consults his diary at the end of the 2022–23 income year, he works
out he was at work for 47 weeks, but he missed one weekly meeting with
clients as he was sick. He also determines that, although he was on leave for
5 weeks during the income year, he still made 12 × 106-kilometre round trips
to visit clients.
He works out his work-related kilometres as:
Number of weekly trips × distance of weekly trip = total weekly trip
kilometres
46 × 27 km = 1,242 km
Number of monthly trips × distance of monthly trip = total monthly trip
kilometres
12 × 106 km = 1,272 km
Total weekly trip kilometres + total monthly trip kilometres = total trip
kilometres
1,242 + 1,272 km = 2,514 km
Johan works out his deduction for the 2022–23 income year as:
2,514 km × 0.78 = $1,961
End of example
KEEPING RECORDS FOR CENTS PER KILOMETRE METHOD
If you use the cents per kilometre method, you don't need receipts.
You do need to be able to show that you own the car and how you work out your
work-related kilometres. For example, you could record your work-related
trips:
* in a diary
* using the myDeductions tool in the ATO app.
LOGBOOK METHOD
To calculate your deduction using the logbook method, you need to:
* keep a logbook that shows your work-related trips for a continuous period
of at least 12 weeks (your logbook is valid for up to 5 income years)
* keep receipts or other records of your car expenses
* use your logbook to calculate the deductible portion of your car expenses.
KEEPING A LOGBOOK
Your logbook must:
* cover at least 12 continuous weeks and be broadly representative of your
travel
* include the destination and purpose of every journey, the odometer reading
at the start and end of each journey, and the total kilometres travelled
during the period
* include odometer readings for the start and end of the logbook period.
Your logbook is valid for 5 years. However, if your circumstances change (for
example, if you change jobs or move to a new house), and the logbook is no
longer representative of your work-related use, you will need to complete a
new 12-week logbook.
In each of the 4 years following the first year, you need to keep:
* odometer readings for the start and end of the full period you claim
* your work-related use percentage based on the logbook.
If you are using the logbook method for 2 or more cars, keep a logbook for
each car and make sure they cover the same period.
You can keep an electronic logbook using the myDeductions tool in the ATO
app, or keep a paper logbook.
You must retain your logbook and odometer records for 5 years after the end
of the latest income year that you rely on them to support your claim.
KEEPING RECORDS OF CAR EXPENSES FOR LOGBOOK METHOD
You can claim running costs and decline in value of your car.
You must keep:
* receipts for your fuel and oil expenses, or a record of your reasonable
estimate of these expenses based on the odometer readings for the start
and end of the period for which you are claiming
* receipts for other expenses for your car – for example, registration,
insurance, lease payments, services, tyres, repairs, electricity expenses
and interest charges
* a record of the purchase price of the car and how you work out your claim
for the decline in value of your car, including the effective life and
method you use.
You can't claim capital costs, such as the purchase price of your car, the
principal on any money borrowed to buy it, or improvement costs (for example,
adding paint protection or tinted windows).
HOW TO CALCULATE YOUR DEDUCTION USING A LOGBOOK
1. Work out the total number of kilometres you travelled during the logbook
period.
2. Work out the number of kilometres you travelled for allowable
work-related trips during the logbook period.
3. Divide the work-related kilometres (2) by the total kilometres (1), then
multiply by 100. This is your work-related use percentage.
4. Add up your total expenses for the period for which you are claiming.
5. Multiply your work-related use percentage (3) by your car expenses (4).
This is the amount you claim as a deduction.
Deductions for work-related use of your own car.
Last modified: 22 Jun 2023QC 72124
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