Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2026 
Reference: LI 2026/19
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 22 June 2026
Signatory: Will Day Deputy Commissioner of Taxation
Registration number: F2026L00785
Registration date: 23 June 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. In this instrument: Act means the Income Tax Assessment Act 1997 . (a) car; (b) income year. In this instrument: | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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