Tax Facts
Per Kilometre Motor Vehicle Rates
These rates are used by individuals when making a claim for motor vehicle expenses up to a maximum of 5,000 business kilometres. They are also used by employers when reimbursing employees for business use of their vehicles.
The rates are based on the engine size of the car and are as follows:
| Engine Capacity |
Engine capacity |
Rate per Kilometre (cents) |
|||||
|---|---|---|---|---|---|---|---|
| 2003/04 year |
2004/05 year |
2005/06 year |
2006/07 year |
2007/08 year |
2008/09 year |
||
Up to 1,600cc |
Up to 800cc |
51.0 |
52.0 |
55.0 |
58.0 |
58.0 |
63.0 |
1,601 to 2,600cc |
801 to 1,300cc |
61.0 |
62.0 |
66.0 |
69.0 |
69.0 |
74.0 |
Over 2,600cc |
Over 1,300cc |
62.0 |
63.0 |
67.0 |
70.0 |
70.0 |
75.0 |
