{"id":"F2020L00676","name":"Income Tax Assessment Act 1997 - Cents per Kilometre Deduction Rate for Car Expenses 2020","slug":"income-tax-assessment-act-1997-cents-per-kilometre-deduction-rate-for-car-expenses-2020","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":100149,"registerId":"commonwealth-F2020L00676-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1. Name of instrument","sectionType":"part","heading":"1. Name of instrument","content":"## 1. Name of instrument\n\nThis determination is the Income Tax Assessment Act 1997 - Cents per Kilometre Deduction Rate for Car Expenses 2020.","sortOrder":0},{"sectionNumber":"2. Commencement","sectionType":"part","heading":"2. Commencement","content":"## 2. Commencement\n\nThis instrument commences on 1 July 2020.","sortOrder":1},{"sectionNumber":"3. Application","sectionType":"part","heading":"3. Application","content":"## 3. Application\n\nThis instrument applies to work-related car expense deductions, and sets the rate at which those deductions may be calculated using the cents per kilometre method. Subsection 28-25(4) of the Income Tax Assessment Act 1997 allows the Commissioner of Taxation to determine the rate for the cents per kilometre method for an income year.\n\nThe Commissioner of Taxation has determined that the rate is 72 cents per kilometre for the income year commencing 1 July 2020.\n\nThis rate applies to the income year commencing 1 July 2020, and remains applicable to subsequent income years until such time as the Commissioner of Taxation, having regard to subsection 28-25(5), determines that it should be varied.","sortOrder":2},{"sectionNumber":"4. Determination","sectionType":"part","heading":"4. Determination","content":"## 4. Determination\n\nThis determination applies to eligible taxpayers who elect to use the cents per kilometre method when calculating income tax deductions for their work-related car expenses.","sortOrder":3},{"sectionNumber":"5. Repeals","sectionType":"part","heading":"5. Repeals","content":"## 5. Repeals\n\nThis legislative instrument repeals and replaces legislative instrument Income Tax Assessment Act 1997 - Cents per Kilometre Deduction Rate for Car Expenses 2018 (F2018L01023), registered on 11 July 2018.","sortOrder":4}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1207},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument maintains its original narrow scope of setting the cents per kilometre deduction rate for car expenses. No expansion beyond the statutory authority provided by section 28-25 of the ITAA 1997."},"complexity_factors":["Short legislative instrument with only 5 operative sections","Single numerical determination (72 cents) with no conditional logic or exceptions","Only one cross-reference to parent Act (ITAA 1997, subsection 28-25(4))","No defined terms requiring interpretation","Simple repeal and replace of previous instrument"],"plain_english_summary":"This sets the cents‑per‑kilometre rate at 72¢ for work-related car expense claims from 1 July 2020 onward. It affects taxpayers who use their personal car for work (not ordinary home‑to‑work travel), lets you claim up to 5,000 work kilometres per car per year without receipts, and serves as an alternative to the logbook method. The rate replaces the prior 2018 figure and stays until the Tax Commissioner changes it."}},"importantCases":[],"_links":{"self":"/api/acts/income-tax-assessment-act-1997-cents-per-kilometre-deduction-rate-for-car-expenses-2020","history":"/api/acts/income-tax-assessment-act-1997-cents-per-kilometre-deduction-rate-for-car-expenses-2020/history","analysis":"/api/acts/income-tax-assessment-act-1997-cents-per-kilometre-deduction-rate-for-car-expenses-2020/analysis","conflicts":"/api/acts/income-tax-assessment-act-1997-cents-per-kilometre-deduction-rate-for-car-expenses-2020/conflicts","importantCases":"/api/acts/income-tax-assessment-act-1997-cents-per-kilometre-deduction-rate-for-car-expenses-2020/important-cases","documents":"/api/acts/income-tax-assessment-act-1997-cents-per-kilometre-deduction-rate-for-car-expenses-2020/documents"}}