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) |
|---|---|---|
| 2024 to 2025 | 85 cents | $318.90 |
| 2023 to 2024 | 78 cents | $310.70 |
| 2022 to 2023 | 72 cents | $289.15 |
| 2021 to 2022 | 72 cents | $285.65 |
| 2020 to 2021 | 72 cents | $283.45 |
| 2019 to 2020 | 68 cents | $280.75 |
| 2018 to 2019 | 68 cents | $278.05 |
| 2017 to 2018 | 66 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 |
For more information on exempt allowances read the motor vehicle and accommodation ruling.
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