Deduction library

Australian tax deductions list and rules

Search this Australian tax deductions list across 98 source-linked rules and employment, home and assets, business, finance, investments, rental property, capital gains, specialist deductions, giving and super. Check who can claim, exclusions, calculation methods and required records.

Find my deductions Working from home guide

96 rules and reviewsDeductions, capital events and complex eligibility checks are clearly identified.

Deduction details

Work expensesConditions apply

Work-related car expenses

Eligible work travel in a car you own or lease, using the cents per kilometre or logbook method.

Who this may apply to

Individual

Eligibility

You paid the expense yourself and were not reimbursed.
The expense has a direct connection with earning your current employment income.
The car travel is undertaken while performing employment duties or between workplaces.
For the cents per kilometre method, you can substantiate a reasonable estimate of work kilometres.

Do not claim

Do not include a private or domestic portion.
Do not include an amount an employer paid or reimbursed.
Ordinary home-to-regular-workplace travel is private, unless a specific exception applies.
The cents per kilometre method is limited to 5,000 work kilometres per car for the income year.

How the amount is worked out

Cents per kilometre: eligible work kilometres, capped at 5,000, multiplied by the ATO rate for the income year. 2025-26: 88 cents. 2026-27: 91 cents.

Records to keepWork-kilometre calculation or diaryOdometer records where relevantFive-year logbook and odometer readings for the logbook method

Australian tax deductions list and rules

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