1. Name of instrument
1. Name of instrument
1. Name of instrument
This determination is the Income Tax Assessment Act 1997 - Cents per Kilometre Deduction Rate for Car Expenses 2020.
//
© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
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.
Want the full deep dive?
Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.
Direct links to the current provisions in Income Tax Assessment Act 1997 - Cents per Kilometre Deduction Rate for Car Expenses 2020.
This determination is the Income Tax Assessment Act 1997 - Cents per Kilometre Deduction Rate for Car Expenses 2020.
This instrument commences on 1 July 2020.
This 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.
The Commissioner of Taxation has determined that the rate is 72 cents per kilometre for the income year commencing 1 July 2020.
This 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.
This 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.
This 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.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This determination is the Income Tax Assessment Act 1997 - Cents per Kilometre Deduction Rate for Car Expenses 2020.
This instrument commences on 1 July 2020.
This 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.
The Commissioner of Taxation has determined that the rate is 72 cents per kilometre for the income year commencing 1 July 2020.
This 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.
This 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.
This 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.