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Use the following rates to calculate the allowable expense for using your vehicle for business purposes for the 2018-2019 income year.

Using the Tier 1 and Tier 2 rates

The Tier 1 rate is a combination of your vehicle's fixed and running costs. Use it for the business portion of the first 14,000 kilometres travelled by the vehicle in a year. This includes private use travel.

The Tier 2 rate is for running costs only. Use it for the business portion of any travel over 14,000 kms in a year. 

Vehicle type Tier 1 rate Tier 2 rate
Petrol or diesel 79 cents 30 cents
Petrol hybrid 79 cents 19 cents
Electric 79 cents 9 cents