{"id":"F2024L00697","name":"Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2024","slug":"income-tax-assessment-cents-per-kilometre-deduction-rate-for-car-expenses-determination-2024","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442424,"registerId":"F2024L00697-fast-fetch-1775957438693","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2024","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nIncome Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2024\n\nI, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.\n\nDated 6 June 2024 \n\nBen Kelly\n\nDeputy Commissioner of Taxation\n\n \n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Schedules\n\n6  Cents per kilometre rate\n\nSchedule 1—Repeals\n\nIncome Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2023\n\n \n\n1  Name\n\n  This instrument is the Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2024.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument 1 July 2024. 1 July 2024.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under subsection 28-25(4) of the Act.\n\n4  Definitions\n\nNote: A number of expressions used in this instrument are defined in section 995-1 of the Act, including the following:\n\n(a) car;\n\n(b) income year.\n\n  In this instrument:\n\nAct means the Income Tax Assessment Act 1997.\n\n5  Schedules\n\n  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.\n\n\n\n\n6  Cents per kilometre rate\n\n  For the purposes of subsection 28-25(1) of the Act, the rate of cents per kilometre for cars for income years commencing on or after 1 July 2024 is 88 cents per kilometre.\n\nNote: This instrument will apply to the income year commencing on 1 July 2024, and to any subsequent income years until such time as it is repealed or varied.\n\n \n\n\n\n\nSchedule 1—Repeals\n\nIncome Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2023\n\n1  The whole of the instrument\n\nRepeal the instrument\n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This instrument maintains the exact same narrow scope as its predecessors. It performs the single function authorised by subsection 28-25(4) of the Income Tax Assessment Act 1997: setting the cents per kilometre rate for car expense deductions. The 2024 determination repeals the 2023 version and updates the rate from 85 cents to 88 cents, but does not expand the scope, add new categories, or alter the underlying legislative framework."},"complexity_factors":["Extremely short instrument: only 6 substantive sections plus a repeal schedule","Only 1 defined term ('Act') in the interpretation section","No cross-references beyond the enabling legislation (subsection 28-25(4) of the Income Tax Assessment Act 1997)","Single operative provision (section 6) containing a flat rate with no conditions, exceptions, or calculations","No nested logic or conditional triggers beyond the commencement date","Purpose-built for a single, discrete administrative function: updating a numerical rate"],"plain_english_summary":"This rule fixes the cents‑per‑kilometre rate at 88¢ for the 2024–25 income year and onward, used by taxpayers who claim car expenses via the simple per‑km method. It affects employees, sole traders and others who drive for work (not ordinary commuting), allowing a quick calculation up to a 5,000 km cap (maximum $4,400).\n\nThe rate remains in force each year until the Tax Office issues a new determination."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"Yes — by repealing the 2023 determination (Schedule 1) and setting a new cents‑per‑kilometre rate of 88¢ effective 1 July 2024 (section 6). The instrument's scope remains narrowly confined to specifying the rate under subsection 28‑25(1) of the Act and does not amend the Act itself or the rules for claiming car deductions."},"complexity_factors":["Single operative provision (section 6) that sets a numeric rate (88 cents/km) — few moving parts.","Relies on cross‑references to the Income Tax Assessment Act 1997 (subsections 28‑25(1) and 28‑25(4)) and to defined terms in section 995‑1, so full effect requires consulting the Act.","Commencement timing fixed (section 2) — interacts with income year boundaries (administrative timing implications).","Repeals prior instrument (Schedule 1) — administrative continuity but no additional substantive rules.","Low internal complexity and limited discretion in the text, but substantive impact on taxpayers depends on how subsection 28‑25(1) operates in practice."],"plain_english_summary":"This instrument, made under subsection 28‑25(4) of the Income Tax Assessment Act 1997, sets the cents‑per‑kilometre car expense deduction rate at 88¢ per kilometre for income years commencing on or after 1 July 2024 and repeals the 2023 determination. It affects taxpayers who claim car expenses under subsection 28‑25(1) by fixing the per‑kilometre rate used to calculate their deduction."}},"importantCases":[],"_links":{"self":"/api/acts/income-tax-assessment-cents-per-kilometre-deduction-rate-for-car-expenses-determination-2024","history":"/api/acts/income-tax-assessment-cents-per-kilometre-deduction-rate-for-car-expenses-determination-2024/history","analysis":"/api/acts/income-tax-assessment-cents-per-kilometre-deduction-rate-for-car-expenses-determination-2024/analysis","conflicts":"/api/acts/income-tax-assessment-cents-per-kilometre-deduction-rate-for-car-expenses-determination-2024/conflicts","importantCases":"/api/acts/income-tax-assessment-cents-per-kilometre-deduction-rate-for-car-expenses-determination-2024/important-cases","documents":"/api/acts/income-tax-assessment-cents-per-kilometre-deduction-rate-for-car-expenses-determination-2024/documents"}}