1Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2024

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Commonwealth Coat of Arms of Australia

 

Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2024

I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.

Dated 6 June 2024 

Ben Kelly

Deputy Commissioner of Taxation

 

 

 

 

Contents

1  Name

2  Commencement

3  Authority

4  Definitions

5  Schedules

6  Cents per kilometre rate

Schedule 1—Repeals

Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2023

 

1  Name

  This instrument is the Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2024.

2  Commencement

 (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.

 

• Commencement information
• Column 1 Column 2 Column 3
• Provisions Commencement Date/Details
• 1. The whole of this instrument 1 July 2024. 1 July 2024.

Note: This table relates only to the provisions of this instrument as originally made.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.

 (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.

3  Authority

  This instrument is made under subsection 28-25(4) of the Act.

4  Definitions

Note: A number of expressions used in this instrument are defined in section 995-1 of the Act, including the following:

(a) car;

(b) income year.

  In this instrument:

Act means the Income Tax Assessment Act 1997.

5  Schedules

  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.