Income Tax Assessment Regulations 1997 (Repealed)
(Repealed by FRLI No F2016L00156)
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Hide history noteSch 1 repealed by FRLI No F2016L00156, reg 4 and Sch 1 item 3, applicable in relation to the 2015-16 income year and later income years.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.
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