Can I deduct flat per-kilometre deduction?

Do not substitute an employee allowance rate for self-employed vehicle-expense calculations.

Do not substitute an employee allowance rate for self-employed vehicle-expense calculations. Keep actual costs and mileage records for review.

Records to keep

• The original bill or document, with date and amount.
• A note of the business purpose and any allocation calculation.

A common mistake

A category label alone does not establish eligibility. Review the facts before claiming.