Taxation Determination

TD 93/243W

Income tax: car expense substantiation: if a taxpayer uses a car to travel more than 5000 kilometres for income producing purposes, can the cents per kilometre method be used to make a claim for car expenses by limiting the claim to 5000 kilometres?

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FOI status:

may be releasedFOI number: I 1216841

Notice of Withdrawal

The Tax Law Improvement Project is restructuring, renumbering and rewriting the income tax law in plain language. The Parliament is amending the income tax law progressively to reflect these aims. As new laws come into effect, Taxation Rulings about old laws are being brought ino line with them.

Taxation Determination TD 93/147 is withdrawn with effect from today.

Division 28-25 of the Income Tax Assessment Act 1997 provides a clear answer to the question being addressed by this Determination. This answer is in accordance with the Commissioner's interpretation as outlined in this Determination which applied to the Income Tax Assessment Act 1936.

Commissioner of Taxation
20 August 1997

Previously issued as Draft TD 93/D191

References

ATO references:
NO UMG0030

Subject References:
car expenses
car substantiation rules
employment related expenses
substantiation

Legislative References:
ITAA 82KT
ITAA 82KX
ITAA 82KZAA