To claim the allowance the distance must be substantiated. The motor vehicle exempt rate is aligned with the rate determined by the Federal Commissioner of Taxation for the previous financial year (that is, the rate used in 2023-24 is the Australian Taxation Office 2022-23 rate).Ī motor vehicle allowance paid or payable to an employee is taxable only to the extent that it exceeds the exempt rate per kilometre, or an amount calculated as the exempt component.įor motor vehicle allowances to apply the vehicle must be the employee's own vehicle and the distance travelled must be for business purposes. The motor vehicle allowance for 2023-24 is $0.78 cents per kilometre. Stamp Duty Document Guide Stamp Duty Document Guide Menu.Glossary of Commonwealth Reporting Terms.Opinion Documents and Commonwealth Reporting Requirements.Self Determination Documents and Commonwealth Reporting Requirements.Commonwealth Reporting Commonwealth Reporting Menu.Real Property (Land) - Partnership Transfers.Ex gratia relief guidelines for significant developments.Foreign Ownership Surcharge Foreign Ownership Surcharge Menu.Stamp Duty Relief for Eligible First Home Buyers.Show submenu for 'Stamp Duty on Land' Stamp Duty on Land Menu Certificates - Land Tax and Emergency Services Levy.Related corporations (Corporate Groups).Land held on trust Land held on trust Menu.2023-24 General Land Tax Rates Calculator 2023-24 General Land Tax Rates Calculator Menu.Calculate Land Tax Calculate Land Tax Menu.Tax concessions to promote new housing opportunities.Transitional land tax relief Transitional land tax relief Menu.Understanding your Land Tax Assessment Understanding your Land Tax Assessment Menu.Show submenu for 'Land Tax' Land Tax Menu

Cents per km reimbursement rate 2022