Exempt rates - motor vehicle and accommodation allowances

Motor vehicle allowances and overnight accommodation allowances are exempt from payroll tax up to thresholds based on rates used by the Australian Taxation Office (ATO).

Vehicles

The rate for vehicles is based on the Australian Tax Office (ATO)’s cents-per-kilometre calculation.

Accommodation

Your rate for accommodation allowance is based on the ATO's rate for the lowest capital city in the lowest salary band.

Financial year Motor vehicles
(per kilometre)
Accommodation
(per night)
2017 to 201866 cents$266.70
2016 to 2017 66 cents $257.95
2015 to 2016 77 cents $255.45
2014 to 2015 77 cents $253.25
2013 to 2014 75 cents $250.85
2012 to 2013 75 cents $248.25
2011 to 2012 75 cents $238.10
2010 to 2011 75 cents $227.35
2009 to 2010 75 cents $223.80
2008 to 2009 70 cents $218.30

For more information on exempt allowances read the motor vehicle and accommodation ruling.

Motor vehicle and accommodation ruling (175.2 kb).

Last updated: 02 July 2018