Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2026
Reference: LI 2026/D12
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 27 May 2026
Signatory: Will Day Deputy Commissioner of Taxation

Draft Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2026: I, Will Day, Deputy Commissioner of Taxation, make the following determination.

1 Name: This instrument is the Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2026. | 2 Commencement: This instrument commences on 1 July 2026. | 3 Authority: This instrument is made under subsection 28-25(4) of the Income Tax Assessment Act 1997. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 995-1 of the Act, including the following: (a) car; (b) income year. (a) car; (b) income year. In this instrument: Act means the Income Tax Assessment Act 1997. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Cents per kilometre rate: For the purposes of subsection 28-25(1) of the Act, the rate of cents per kilometre for cars for the income year commencing on 1 July 2026 is 91 cents per kilometre. Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2024 | 1 The whole of the instrument: Repeal the instrument Consultation Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner is satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a legislative instrument. As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 12 June 2026 Contact officer: Louise Barty Email: IAIPAG@ato.gov.au