ATO rate guide
ATO Rate 2023-24 (85c/km)
Official ATO cents-per-kilometre amount and calculator handoff.
This 2023-24 ATO cents-per-kilometre guide is designed for Australia work-related car expense planning. The main goal is to confirm the correct per-kilometre rate and move quickly into an estimate without hunting through broader guidance pages.
At a glance
Country: Australia
Tax year: 2023-24
Scenarios covered: 1
Primary rates
Business / Car: AUD 0.850/km
Official sources
Current rate reference
Business / Car
Cents per kilometre · AUD 0.850/km
Source: Australian legislation F2023L00928 cents per kilometre rateYear-over-year comparison
Business / Car
Cents per kilometre: up 0.070 AUD/km
How to use this rate page
- Confirm the tax year before quoting the cents-per-kilometre rate.
- Use work-related kilometres only when estimating the claim value.
- Keep notes and supporting evidence for the journeys behind the total.
Practical notes
This method is built for quick deduction planning, but it still depends on keeping reasonable records behind the estimate.
If you need a total rather than a reference rate, the linked calculator is the faster path.
Rate guide FAQ
What does the 2023-24 rate cover on this page?
This page covers Business / Car for Australia using the published 2023-24 rate set tied to the listed source link.
Should I use the ATO Rate 2023-24 (85c/km) page or the calculator?
Use this page when you want the published reference rate and source context. Use the calculator when you want a total estimate based on distance, year, and scenario selection.
What records should I keep with the 2023-24 rate?
Keep trip date, destination, purpose, and distance records, plus any policy or filing notes that explain why this rate applies to the claim.
How does 2023-24 compare with 2022-23?
Use the year-over-year comparison section on this page to see whether the rate changed from 2022-23 and whether the tier structure stayed the same.