Commonwealth Consolidated Regulations

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INCOME TAX ASSESSMENT REGULATIONS 1997 - SCHEDULE 1

Cents per kilometre

(regulation 28‑25.01)

Part 1           Definitions

                In this Schedule:

small car means a car that is powered by:

                (a)    an engine (other than a rotary engine) with a capacity that does not exceed 1600 cm 3 ; or

               (b)    a rotary engine with a capacity that does not exceed 800 cm 3 .

medium car means a car that is powered by:

                (a)    an engine (other than a rotary engine) with a capacity that exceeds 1600 cm 3 but does not exceed 2600 cm 3 ; or

               (b)    a rotary engine with a capacity that exceeds 800 cm 3 but does not exceed 1300 cm 3 .

large car means a car that is powered by:

                (a)    an engine (other than a rotary engine) with a capacity that exceeds 2600 cm 3 ; or

               (b)    a rotary engine with a capacity that exceeds 1300 cm 3 .

Part 2           Cents

 

Item

Year of income

Small car

Medium car

Large car

1

1997‑98

45.7

51.9

53.8

2

1998‑99

45.7

51.9

53.8

3

1999‑00

45.9

54.9

55.8

4

2000‑01

48.9

58.5

59.5

5

2001‑02

49.30

59.00

60.00

6

2002-03

50.00

60.00

61.00

7

2003-04

51.00

61.00

62.00

8

2004-05

52.00

62.00

63.00

9

2005-06

55.00

66.00

67.00

10

2006-07

58.00

69.00

70.00

11

2007-08

58.00

69.00

70.00

12

2008-09

63.00

74.00

75.00

Note    For the rate prescribed for earlier income years, see r 147 of the Income Tax Regulations 1936 .



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