Income tax Dates
MAR 31Final date for ratio option provisional tax applications.
APR 7End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
MAY 8Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
The rates set out below apply for the 2021-2022 income year for business motor vehicle expenditure claims. The Tier 1 rates reflect an overall increase in vehicle running costs largely due to fuel costs.
The table of rates for the 2021-2022 income year
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 kilometres in a year.
|Vehicle type||Tier 1 rate per km||Tier 2 rate per km|
|Petrol or diesel||83 cents||31 cents|
|Petrol hybrid||83 cents||18 cents|
|Electric||83 cents||10 cents|
Learn more about using kilometre rates
OS 19/04A: Commissioner's statement on using a kilometre rate for business running of a motor vehicle - deductions
OS 19/04B: Commissioner's statement on using a kilometre rate for employee reimbursement of a motor vehicle