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Income Tax Assessment Amendment Regulations 2010 (No 4) was made on 14 April 2010 and registered on the Federal Register of Legislative Instruments on 15 April 2010.

The Regulations amend the Income Tax Assessment Regulations 1997 to update the cents per kilometre rates for calculating motor vehicle expenses for income tax purposes.

The proposed rates for the 2009-10 income year will not change from the 2008-09 rates and are as follows:


Engine capacity of car not powered by a rotary engine (cc)Engine capacity of car powered by a rotary engine (cc)Rate per kilometre (cents)

Small car

Not exceeding 1600cc

Not exceeding 800cc


Medium car

Exceeding 1600cc but not exceeding 2600cc

Exceeding 800cc but not exceeding 1300cc


Large car

Exceeding 2600cc

Exceeding 1300cc



The Regulations are also relevant for the purposes of the Fringe Benefits Tax Assessment Act 1986 (FBTAA 1986).  The definition of "basic car rate" in s 136(1) of the FBTAA 1986 provides that the rate is the same as that prescribed for the purposes of s 28-25 of ITAA 1997.  "Basic car rate" is used in the calculation of the taxable values of a number of fringe benefits.

For a copy of the Explanatory Statement, click on ES/Supp Material.


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