From 1 July 2026, the Australian Taxation Office (ATO) has increased the cents per kilometre deduction rate for eligible work-related car expenses from 88 cents to 91 cents for the 2026–27 income year. This article explains the key changes, eligibility requirements, available deduction methods, and the practical implications for taxpayers claiming work-related car expense deductions.

自2026年7月1日起，澳大利亚税务局（ATO）将工作相关汽车费用的每公里扣除率由88澳分上调至91澳分，适用于2026–27收入年度。本文将解读本次调整的主要内容、适用对象、扣除方式及对纳税人的实际影响，并梳理申报过程中需要关注的合规要求。

The Australian Government has proposed a $1,000 instant tax deduction aimed at simplifying work-related expense claims for eligible employees. Here’s what employers and employees need to know about the proposed changes and their potential impact.