ato car kilometer rate Page 8859

The ATO’s cents-per-kilometre method is the simple one: estimate your work kilometres (max 5,000 km per car) and multiply by the ATO rate for that income year.

Recent rates were 78c/km (2022–23) and 85c/km (2023–24); the rate is reviewed each year, so check the current figure before filing.

No receipts needed, but keep notes of how you worked out the kilometres; the rate already includes fuel, servicing, insurance and depreciation, so no double-dipping.

Drive more than 5,000 km for work or want finer detail? Consider the logbook method instead—more admin, potentially bigger deduction.