{"id":"F2016L01157","name":"Income Tax Assessment Act – Cents per kilometre deduction rate for motor vehicle expenses","slug":"income-tax-assessment-act-cents-per-kilometre-deduction-rate-for-motor-vehicle-expenses","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":129391,"registerId":"commonwealth-F2016L01157-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Income Tax Assessment Act – Cents per kilometre deduction rate for motor vehicle expenses","content":"Legislative Instrument\n\nINCOME TAX ASSESSMENT ACT - CENTS PER KILOMETRE DEDUCTION RATE FOR MOTOR VEHICLE EXPENSES\n\nI, Emma Haines, Acting Deputy Commissioner of Taxation delegate of the Commissioner of Taxation under subsection 8 of the Taxation Administration Act 1953, make the following legislative instrument regarding the cents per kilometre deduction rate for motor vehicle expenses for years of income commencing 1 July 2016 in accordance with subsection 28-25(4) of the Income Tax Assessment Act 1997.\n\nSigned Emma Haines\n\nActing Deputy Commissioner of Taxation\n\nDated: 01 July 2016\n\n1.  Name of instrument\n\nThis instrument is the ‘Income Tax Assessment Act – Cents per kilometre deduction rate for motor vehicle expenses’.  \n\n2. Commencement\n\nThis instrument is taken to have commenced on 1 July 2016.\n\n3. Application\n\nThis instrument applies to work-related motor vehicle 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 66 cents per kilometre for the income year commencing 1 July 2016.\n\nThis rate applies to the income year commencing 1 July 2016, 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.\n\n4. Determination (Who is covered by this 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 motor vehicle expenses.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1675},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument performs exactly the narrow technical function authorised by subsection 28-25(4) of the Income Tax Assessment Act 1997: determining the cents per kilometre rate for motor vehicle expenses for a specific income year. There is no expansion beyond this delegated purpose."},"complexity_factors":["Instrument contains only 4 short operative sections","Single determination (66 cents per kilometre) with no conditions or exceptions","No definitions section or interpretative provisions","Only one cross-reference (to the empowering provision in the Taxation Administration Act 1953 and ITAA 1997)","Straightforward application to a specific tax calculation method with no procedural requirements"],"plain_english_summary":"This instrument fixes the flat rate for claiming work‑related car expenses at 66 cents per kilometre for the 2016–17 year (and until changed). It affects taxpayers who use a personal vehicle for work (not ordinary home‑to‑work commuting) and opt for the cents‑per‑kilometre method instead of a logbook, simplifying recordkeeping for deductible travel."}},"importantCases":[],"_links":{"self":"/api/acts/income-tax-assessment-act-cents-per-kilometre-deduction-rate-for-motor-vehicle-expenses","history":"/api/acts/income-tax-assessment-act-cents-per-kilometre-deduction-rate-for-motor-vehicle-expenses/history","analysis":"/api/acts/income-tax-assessment-act-cents-per-kilometre-deduction-rate-for-motor-vehicle-expenses/analysis","conflicts":"/api/acts/income-tax-assessment-act-cents-per-kilometre-deduction-rate-for-motor-vehicle-expenses/conflicts","importantCases":"/api/acts/income-tax-assessment-act-cents-per-kilometre-deduction-rate-for-motor-vehicle-expenses/important-cases","documents":"/api/acts/income-tax-assessment-act-cents-per-kilometre-deduction-rate-for-motor-vehicle-expenses/documents"}}