Tax Laws Amendment (2013 Measures No. 1) Regulation 2013 (279 of 2013)
Schedule 1 Amendments
Part 4 Amendments relating to car expenses: cents per kilometre
Income Tax Assessment Regulations 1997
22 Part 2 of Schedule 1
Repeal the Part, substitute:
Part 2 - Cents per kilometre
Cents per kilometre |
||||
---|---|---|---|---|
Item |
Income year |
Small car |
Medium car |
Large car |
1 |
1997-98 |
45.70 |
51.90 |
53.80 |
2 |
1998-99 |
45.70 |
51.90 |
53.80 |
3 |
1999-00 |
45.90 |
54.90 |
55.80 |
4 |
2000-01 |
48.90 |
58.50 |
59.50 |
5 |
2001-02 |
49.30 |
59.00 |
60.00 |
6 |
200203 |
50.00 |
60.00 |
61.00 |
7 |
200304 |
51.00 |
61.00 |
62.00 |
8 |
200405 |
52.00 |
62.00 |
63.00 |
9 |
200506 |
55.00 |
66.00 |
67.00 |
10 |
200607 |
58.00 |
69.00 |
70.00 |
11 |
200708 |
58.00 |
69.00 |
70.00 |
12 |
200809 |
63.00 |
74.00 |
75.00 |
13 |
200910 |
63.00 |
74.00 |
75.00 |
14 |
201011 |
63.00 |
74.00 |
75.00 |
15 |
201112 |
63.00 |
74.00 |
75.00 |
16 |
201213 |
63.00 |
74.00 |
75.00 |
17 |
2013-14 |
65.00 |
76.00 |
77.00 |
Note: For the rate prescribed for earlier income years, see regulation 147 of the Income Tax Regulations 1936.