|
Motor Vehicle Per Kilometre Rates | Overtime Meal Allowance | Travel | Self Education Expenses | Deductions for Meals and Travel Allowance |
| Description |
Ordinary cars |
Rotary driven cars |
2004/05 |
2005/06 |
2006/07 |
2007/08 |
2008/09 |
| Small |
to 1600cc |
to 800cc |
52.0 |
55.0 |
58.0 |
58.0 |
64.0 |
| Medium |
to 2600cc |
to 1300cc |
62.0 |
66.0 |
69.0 |
69.0 |
74.0 |
| Large |
over 2600cc |
over 1300cc |
63.0 |
67.0 |
70.0 |
70.0 |
75.0 |
| Depreciation Cost Limit & Luxury Car Tax Threshold |
$57,009 |
$57,009 |
$57,009 |
$57,123 |
$57,180 |
|
Per overtime meal |
2006/07 |
2007/08 |
2008/09 |
2009/10 |
| Reasonable overtime meal allowance without substantiation |
$21.90 |
$22.60 |
$23.60 |
$24.95 |
Travel expenses require substantiation as follows:
| |
Domestic Travel |
Overseas Travel |
| |
Written Evidence |
Travel Diary |
Written Evidence |
Travel Diary |
| Travel Allowance not received: |
| < 6 nights in a row |
Y |
N |
Y |
N |
| > 6 nights in a row |
Y |
Y |
Y |
Y |
| Travel Allowance received less than the reasonable allowance amount: |
| < 6 nights in a row |
N |
N |
Y |
N |
| > 6 nights in a row |
N |
N |
Y |
Y |
| Travel Allowance received and exceeds the reasonable allowance amount: |
| < 6 nights in a row |
Y |
N |
Y |
N |
| > 6 nights in a row |
Y |
Y |
Y |
Y |
| Deductible as self education travel |
| Home to |
Place of Education |
Y |
to Home |
Y |
| Home to |
Place of Education |
Y |
to Work |
N |
| Work to |
Place of Education |
Y |
to Home |
N |
| Work to |
Place of Education |
Y |
to Work |
Y |
| To be able to claim a deduction for travel allowance, the employee MUST sleep away from home AND receive a travel allowance. |
| |
2008/2008 |
2009/2010 |
| Employee Long Distance Truck Driver |
TI < $90,000 |
$77.55 |
TI < $93,600 |
$82.50 |
| Employee Long Distance Truck Driver |
TI > $90,001 |
$84.60 |
TI > $93,601 |
$89.50 |
| Reasonable daily travel allowance amounts claimable for 2009/10 |
| Salary Range $93,600 or below |
| |
|
Food and Drink |
|
|
| Place |
Accommodation |
Breakfast |
Lunch |
Dinner |
Incidentals |
Total |
| Adelaide |
$157.00 |
$22.30 |
$25.00 |
$43.00 |
$16.50 |
$263.80 |
| Brisbane |
$201.00 |
$22.30 |
$25.00 |
$43.00 |
$16.50 |
$307.80 |
| Canberra |
$145.00 |
$22.30 |
$25.00 |
$43.00 |
$16.50 |
$251.80 |
| Darwin |
$159.00 |
$22.30 |
$25.00 |
$43.00 |
$16.50 |
$265.80 |
| Hobart |
$117.00 |
$22.30 |
$25.00 |
$43.00 |
$16.50 |
$223.80 |
| Melbourne |
$173.00 |
$22.30 |
$25.00 |
$43.00 |
$16.50 |
$279.80 |
| Perth |
$164.00 |
$22.30 |
$25.00 |
$43.00 |
$16.50 |
$270.80 |
| Sydney |
$183.00 |
$22.30 |
$25.00 |
$43.00 |
$16.50 |
$289.80 |
| Tier 2 Country centres |
$107.00 |
$19.95 |
$22.80 |
$39.30 |
$16.50 |
$205.55 |
| Other country centres |
$92.00 |
$19.95 |
$22.80 |
$39.30 |
$16.50 |
$190.55 |
| Salary Range $93,601 - $166,500 |
| Adelaide |
$183.00 |
$24.25 |
$34.35 |
$48.10 |
$23.55 |
$313.25 |
| Brisbane |
$233.00 |
$24.25 |
$34.35 |
$48.10 |
$23.55 |
$363.25 |
| Canberra |
$183.00 |
$24.25 |
$34.35 |
$48.10 |
$23.55 |
$313.25 |
| Darwin |
$170.00 |
$24.25 |
$34.35 |
$48.10 |
$23.55 |
$300.25 |
| Hobart |
$150.00 |
$24.25 |
$34.35 |
$48.10 |
$23.55 |
$280.25 |
| Melbourne |
$197.00 |
$24.25 |
$34.35 |
$48.10 |
$23.55 |
$327.25 |
| Perth |
$211.00 |
$24.25 |
$34.35 |
$48.10 |
$23.55 |
$341.25 |
| Sydney |
$225.00 |
$24.25 |
$34.35 |
$48.10 |
$23.55 |
$355.25 |
| Tier 2 Country centres |
$128.00 |
$22.30 |
$22.80 |
$44.40 |
$23.55 |
$241.05 |
| Other country centres |
$110.00 |
$22.30 |
$22.80 |
$44.40 |
$23.55 |
$223.05 |
| Salary Range $166,501 and above |
| Adelaide |
$209.00 |
$26.00 |
$37.00 |
$63.00 |
$23.55 |
$358.55 |
| Brisbane |
$236.00 |
$26.00 |
$37.00 |
$63.00 |
$23.55 |
$385.55 |
| Canberra |
$230.00 |
$26.00 |
$37.00 |
$63.00 |
$23.55 |
$379.55 |
| Darwin |
$265.00 |
$26.00 |
$37.00 |
$63.00 |
$23.55 |
$414.55 |
| Hobart |
$195.00 |
$26.00 |
$37.00 |
$63.00 |
$23.55 |
$344.55 |
| Melbourne |
$265.00 |
$26.00 |
$37.00 |
$63.00 |
$23.55 |
$414.55 |
| Perth |
$275.00 |
$26.00 |
$37.00 |
$63.00 |
$23.55 |
$424.55 |
| Sydney |
$265.00 |
$26.00 |
$37.00 |
$63.00 |
$23.55 |
$414.55 |
| Country centres |
$190.00 |
$26.00 |
$37.00 |
$63.00 |
$23.55 |
$339.55 |
| Reasonable daily travel allowance amounts claimable for 2008/09 |
| Salary Range $90,000 or below |
| |
|
Food and Drink |
|
|
| Place |
Accommodation |
Breakfast |
Lunch |
Dinner |
Incidentals |
Total |
| Adelaide |
$145.00 |
$21.10 |
$23.65 |
$40.85 |
$15.90 |
$246.50 |
| Brisbane |
$198.00 |
$21.10 |
$23.65 |
$40.85 |
$15.90 |
$299.50 |
| Canberra |
$133.00 |
$21.10 |
$23.65 |
$40.85 |
$15.90 |
$234.50 |
| Darwin |
$159.00 |
$21.10 |
$23.65 |
$40.85 |
$15.90 |
$260.50 |
| Hobart |
$117.00 |
$21.10 |
$23.65 |
$40.85 |
$15.90 |
$218.50 |
| Melbourne |
$162.00 |
$21.10 |
$23.65 |
$40.85 |
$15.90 |
$263.50 |
| Perth |
$148.00 |
$21.10 |
$23.65 |
$40.85 |
$15.90 |
$249.50 |
| Sydney |
$183.00 |
$21.10 |
$23.65 |
$40.85 |
$15.90 |
$284.50 |
| Tier 2 Country centres |
$106.00 |
$18.85 |
$21.55 |
$37.15 |
$15.90 |
$199.45 |
| Other country centres |
$89.00 |
$18.85 |
$21.55 |
$37.15 |
$15.90 |
$182.45 |
| Salary Range $90,001 - $160,100 |
| Adelaide |
$155.00 |
$22.90 |
$32.45 |
$45.45 |
$22.70 |
$278.50 |
| Brisbane |
$228.00 |
$22.90 |
$32.45 |
$45.45 |
$22.70 |
$351.50 |
| Canberra |
$168.00 |
$22.90 |
$32.45 |
$45.45 |
$22.70 |
$291.50 |
| Darwin |
$170.00 |
$22.90 |
$32.45 |
$45.45 |
$22.70 |
$293.50 |
| Hobart |
$150.00 |
$22.90 |
$32.45 |
$45.45 |
$22.70 |
$273.50 |
| Melbourne |
$192.00 |
$22.90 |
$32.45 |
$45.45 |
$22.70 |
$315.50 |
| Perth |
$184.00 |
$22.90 |
$32.45 |
$45.45 |
$22.70 |
$307.50 |
| Sydney |
$200.00 |
$22.90 |
$32.45 |
$45.45 |
$22.70 |
$323.50 |
| Tier 2 Country centres |
$127.00 |
$21.10 |
$21.55 |
$41.95 |
$22.70 |
$234.30 |
| Other country centres |
$107.00 |
$21.10 |
$21.55 |
$41.95 |
$22.70 |
$214.30 |
| Salary Range $160,001 and above |
| Adelaide |
$209.00 |
$25.00 |
$36.00 |
$57.30 |
$22.70 |
$350.00 |
| Brisbane |
$231.00 |
$25.00 |
$36.00 |
$57.30 |
$22.70 |
$372.00 |
| Canberra |
$216.00 |
$25.00 |
$36.00 |
$57.30 |
$22.70 |
$357.00 |
| Darwin |
$195.00 |
$25.00 |
$36.00 |
$57.30 |
$22.70 |
$336.00 |
| Hobart |
$195.00 |
$25.00 |
$36.00 |
$57.30 |
$22.70 |
$336.00 |
| Melbourne |
$265.00 |
$25.00 |
$36.00 |
$57.30 |
$22.70 |
$406.00 |
| Perth |
$275.00 |
$25.00 |
$36.00 |
$57.30 |
$22.70 |
$416.00 |
| Sydney |
$265.00 |
$25.00 |
$36.00 |
$57.30 |
$22.70 |
$406.00 |
| Country centres |
$186.00 |
$25.00 |
$36.00 |
$57.30 |
$22.70 |
$327.00 |
| Reasonable daily travel allowance amounts claimable for 2007/08 |
| Salary Range up to $87,200 |
| Place |
Accommodation |
Food and Drink |
Incidentals |
Total |
| Breakfast |
Lunch |
Dinner |
| Adelaide |
$145.00 |
$20.20 |
$22.65 |
$38.95 |
$15.45 |
$242.25 |
| Brisbane |
$156.00 |
$20.20 |
$22.65 |
$38.95 |
$14.95 |
$252.75 |
| Canberra |
$114.00 |
$20.20 |
$22.65 |
$38.95 |
$14.95 |
$210.75 |
| Darwin |
$141.00 |
$20.20 |
$22.65 |
$38.95 |
$14.95 |
$237.75 |
| Hobart |
$104.00 |
$20.20 |
$22.65 |
$38.95 |
$14.95 |
$200.75 |
| Melbourne |
$150.00 |
$20.20 |
$22.65 |
$38.95 |
$14.95 |
$246.75 |
| Perth |
$136.00 |
$20.20 |
$22.65 |
$38.95 |
$14.95 |
$232.75 |
| Sydney |
$183.00 |
$20.20 |
$22.65 |
$38.95 |
$14.95 |
$279.75 |
| Tier 2 Country centres |
$91.00 |
$18.05 |
$20.65 |
$35.60 |
$15.45 |
$180.75 |
| Other country centres |
$81.00 |
$18.05 |
$20.65 |
$35.60 |
$15.45 |
$170.75 |
| Salary Range $87,201 - $155,000 |
| Adelaide |
$155.00 |
$21.95 |
$31.10 |
$43.55 |
$22.05 |
$273.65 |
| Brisbane |
$179.00 |
$21.95 |
$31.10 |
$43.55 |
$22.05 |
$297.65 |
| Canberra |
$145.00 |
$21.95 |
$31.10 |
$43.55 |
$22.05 |
$263.65 |
| Darwin |
$157.00 |
$21.95 |
$31.10 |
$43.55 |
$22.05 |
$275.65 |
| Hobart |
$128.00 |
$21.95 |
$31.10 |
$43.55 |
$22.05 |
$246.65 |
| Melbourne |
$169.00 |
$21.95 |
$31.10 |
$43.55 |
$22.05 |
$287.65 |
| Perth |
$177.00 |
$21.95 |
$31.10 |
$43.55 |
$22.05 |
$295.65 |
| Sydney |
$200.00 |
$21.95 |
$31.10 |
$43.55 |
$22.05 |
$318.65 |
| Tier 2 Country centres |
$109.00 |
$20.20 |
$20.65 |
$40.20 |
$22.05 |
$212.10 |
| Other country centres |
$97.00 |
$20.20 |
$20.65 |
$40.20 |
$22.05 |
$200.10 |
| Salary Range > $155,001 |
| Adelaide |
$195.00 |
$25.00 |
$36.00 |
$56.40 |
$22.05 |
$334.45 |
| Brisbane |
$216.00 |
$25.00 |
$36.00 |
$56.40 |
$22.05 |
$355.45 |
| Canberra |
$195.00 |
$25.00 |
$36.00 |
$56.40 |
$22.05 |
$334.45 |
| Darwin |
$195.00 |
$25.00 |
$36.00 |
$56.40 |
$22.05 |
$334.45 |
| Hobart |
$195.00 |
$25.00 |
$36.00 |
$56.40 |
$22.05 |
$334.45 |
| Melbourne |
$265.00 |
$25.00 |
$36.00 |
$56.40 |
$22.05 |
$404.45 |
| Perth |
$213.00 |
$25.00 |
$36.00 |
$56.40 |
$22.05 |
$352.45 |
| Sydney |
$265.00 |
$25.00 |
$36.00 |
$56.40 |
$22.05 |
$404.45 |
| Country centres |
$180.00 |
$25.00 |
$36.00 |
$56.40 |
$22.05 |
$319.45 |
| HELP |
| Repayment income 2009/2010 |
Repayment rate |
| Below $43,151 |
Nil |
| $43,151–$48,066 |
4.00% |
| $48,067–$52,980 |
4.50% |
| $52,981–$55,764 |
5.00% |
| $55,765–$59,943 |
5.50% |
| $59,944–$64,919 |
6.00% |
| $64,920–$68,336 |
6.50% |
| $68,337–$75,203 |
7.00% |
| $75,204–$80,136 |
7.50% |
| $80,137 and above |
8.00% |
| Repayment income 2008/2009 |
Repayment rate |
| Below $41,595 |
Nil |
| $41,595–$46,333 |
4.00% |
| $46,334–$51,070 |
4.50% |
| $51,071–$53,754 |
5.00% |
| $53,755–$57,782 |
5.50% |
| $57,783–$62,579 |
6.00% |
| $62,580–$65,873 |
6.50% |
| $65,874–$72,492 |
7.00% |
| $72,493–$77,247 |
7.50% |
| $77,248 and above |
8.00% |
| For the 2007/2008 year the minimum threshold is |
| Income |
Rate |
| Below $39,825 |
Nil |
| $39,825 - $44,360 |
4.0% |
| $44,361 - $48,896 |
4.5% |
| $48,897 - $51,466 |
5.0% |
| $51,467 - $55,322 |
5.5% |
| $55,323 - $59,915 |
6.0% |
| $59,916 - $63,068 |
6.5% |
| $63,069 - $69,405 |
7.0% |
| $69,406 - $'73,959 |
7.5% |
| $73,960 and above |
8.0% |
| HELP |
| For the 2006/2007 year the minimum threshold is $38,149 |
| Income |
Rate |
| Below $38,149 |
Nil |
| $38,149 - $42,494 |
4.0% |
| $42,495 - $46,838 |
4.5% |
| $46,839 - $49,300 |
5.0% |
| $49,301 - $52,994 |
5.5% |
| $52,995 - $57,394 |
6.0% |
| $57,395 - $60,414 |
6.5% |
| $60,415 - $66,485 |
7.0% |
| $66,486 - $70,846 |
7.5% |
| $70,847 and above |
8.0% |
| 2004/2005 HECS Repayment Rates |
| Taxable Income |
Rate of Repayment |
| Less than $35,001 |
Nil |
| $35,001 - $38,987 |
4.00% |
| $38,988 - $42,972 |
4.50% |
| $42,973 - $45,232 |
5.00% |
| $45,233 - $48,621 |
5.50% |
| $48,622 - $52,657 |
6.00% |
| $52,658 - $55,429 |
6.50% |
| $55,430 - $60,971 |
7.00% |
| $60,972 - $64,999 |
7.50% |
| $65,000 and over |
8.00% |
|
| SFSS 2009/2010 |
| Repayment income (RI*) thresholds |
Repayment rate |
| Below $43,151 |
Nil |
| $43,151–$52,980 |
2% of RI |
| $52,981–$75,203 |
3% of RI |
| $75,204 and above |
4% of RI |
| SFSS 2008/2009 |
| Repayment income (RI*) thresholds |
Repayment rate |
| Below $41,595 |
Nil |
| $41,595–$51,070 |
2% of RI |
| $51,071–$72,492 |
3% of RI |
| $72,493 and above |
4% of RI |
| SFSS 2007/2008 |
| For the 2007/2008 year the minimum threshold is |
| Income |
Rate |
| Below $39,825 |
Nil |
| $39,825 - $48,896 |
2.0% |
| $48,897 - $69,405 |
3.0% |
| $69,406 and above |
4.0% |
| SFSS 2006 - 2007 |
| Income |
Rate |
| Below $38,149 |
Nil |
| $38,149 - $46,838 |
2.0% |
| $46,839 - $66,485 |
3.0% |
| $66,486 and above |
4.0% |
| 2005/2006 HECS Repayment Rates |
| Taxable Income |
Rate of Repayment |
| Less than $36,185 |
Nil |
| $36,185 - $40,306 |
4.00% |
| $40,307 - $44,427 |
4.50% |
| $44,428 - $46,762 |
5.00% |
| $46,763 - $50,266 |
5.50% |
| $50,267 - $54,439 |
6.00% |
| $54,440 - $57,304 |
6.50% |
| $57,305 - $63,062 |
7.00% |
| $63,063 - $67,199 |
7.50% |
| $67,200 and over |
8.00% | |
ATO - TD 2008/18 Reasonable Travel and Overtime Meal Allowance Expense
ATO - Repaying HELP Debt 2008/09
ATO - SFSS Repayment Thresholds and Rates
ATO - TD 2008/18 Overtime Meal Allowance |
