Income Tax Assessment Regulations 1997 (Repealed)

Sch 1 repealed by FRLI No F2016L00156, reg 4 and Sch 1 item 3, applicable in relation to the 2015-16 income year and later income years. Sch 1 formerly read:

SCHEDULE 1

(regulation 28-25.01 )

CENTS PER KILOMETRE

PART 1 - DEFINITIONS

In this Schedule:

small car
means a car that is powered by:

(a) an engine (other than a rotary engine) with a capacity that does not exceed 1600 cm ³ ; or

(b) a rotary engine with a capacity that does not exceed 800 cm ³ .

medium car
means a car that is powered by:

(a) an engine (other than a rotary engine) with a capacity that exceeds 1600 cm ³ but does not exceed 2600 cm ³ ; or

(b) a rotary engine with a capacity that exceeds 800 cm ³ but does not exceed 1300 cm ³ .

large car
means a car that is powered by:

(a) an engine (other than a rotary engine) with a capacity that exceeds 2600 cm ³ ; or

(b) a rotary engine with a capacity that exceeds 1300 cm ³ .

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	2002 - 03	50.00	60.00	61.00
7	2003 - 04	51.00	61.00	62.00
8	2004 - 05	52.00	62.00	63.00
9	2005 - 06	55.00	66.00	67.00
10	2006 - 07	58.00	69.00	70.00
11	2007 - 08	58.00	69.00	70.00
12	2008 - 09	63.00	74.00	75.00
13	2009 - 10	63.00	74.00	75.00
14	2010 - 11	63.00	74.00	75.00
15	2011 - 12	63.00	74.00	75.00
16	2012 - 13	63.00	74.00	75.00
17	2013 - 14	65.00	76.00	77.00
18	2014-15	65.00	76.00	77.00

Sch 1 amended by SLI No 156 of 2015, reg 4 and Sch 1 item 3, by repealing the note, applicable in relation to the 2015-16 year of income and later years of income. The note formerly read:

Note:

For the rate prescribed for earlier income years, see regulation 147 of the Income Tax Regulations 1936 .

Sch 1 table amended by SLI No 39 of 2015, reg 4 and Sch 2 item 2, by inserting table item 18, effective 31 March 2015.

Sch 1 table substituted by SLI No 279 of 2013, reg 4 and Sch 1 item 22, effective 17 December 2013. The table formerly read:

PART 2 - CENTS

Item	Year of income	Small car	Medium car	Large car
1	1997 - 98	45.7	51.9	53.8
2	1998 - 99	45.7	51.9	53.8
3	1999 - 00	45.9	54.9	55.8
4	2000 - 01	48.9	58.5	59.5
5	2001 - 02	49.30	59.00	60.00
6	2002 - 03	50.00	60.00	61.00
7	2003 - 04	51.00	61.00	62.00
8	2004 - 05	52.00	62.00	63.00
9	2005 - 06	55.00	66.00	67.00
10	2006 - 07	58.00	69.00	70.00
11	2007 - 08	58.00	69.00	70.00
12	2008 - 09	63.00	74.00	75.00
13	2009 - 10	63.00	74.00	75.00
14	2010 - 11	63.00	74.00	75.00
15	2011 - 12	63.00	74.00	75.00
16	2012 - 13	63.00	74.00	75.00

Note:

For the rate prescribed for earlier income years, see reg 147 of the Income Tax Regulations 1936 .

Sch 1 table amended by SLI No 24 of 2013, reg 3 and Sch 1 item 1, by inserting table item 16, effective 5 March 2013.

Sch 1 table amended by SLI No 47 of 2012, reg 3 and Sch 1 item 1, by inserting table item 15, effective 12 April 2012.

Sch 1 table amended by SLI No 57 of 2011, reg 3 and Sch 1 item 1, by inserting table item 14, effective 22 April 2011.

Sch 1 table amended by SLI No 74 of 2010, reg 3 and Sch 1 item 1, by inserting table item 13, effective 16 April 2010.

Sch 1 table amended by SLI No 54 of 2009, reg 3 and Sch 1 item 1, by inserting table item 12, effective 31 March 2009.

Sch 1 table amended by SLI No 35 of 2008, reg 3 and Sch 1 item 1, by inserting table item 11, effective 26 March 2008.

Sch 1 table amended by SLI No 44 of 2007, reg 3 and Sch 1 item 1, by inserting table item 10, effective 24 March 2007.

Sch 1 table amended by SLI No 61 of 2006, reg 3 and Sch 1 item 1, by inserting table item 9, effective 23 March 2006.

Sch 1 table amended by SLI No 22 of 2005, SR No 52 of 2004, SR No 40 of 2003, SR No 46 of 2002 and SR No 26 of 2001.

Sch 1 inserted by SR No 1 of 2000.