Since receiving an ATO update, I have been reading the ATO definition of a motor vehicle expense that should be claimed at D2 for individuals and using the code 'N' for sole trader. My concern is that the GVM of 1 tonne would apply to most motor vehicles that people would consider cars, nowadays. I looked up the Mazda 3 - and even that, according to the Mazda website, has an unladen weight of over 1,000 kg's which means that its GVM, (which I have read means weight when fully laden) would be higher than 1 tonne. Also, the style of vehicle that people consider an ordinary family car nowadays is not the sedan but an SUV which is a large vehicle and would have a high weight. Hybrids or electric cars weigh more than the older cars because their batteries are heavier. Do we really use the GVM to determine where an expense regarding those vehicles would be put on the tax return?
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GVM of 1 tonne would apply to most motor vehicles
True - that is why GVM is not the test for definition of a car.
The test is for carrying capacity - not GVM.
Motor vehicle and car expenses | Australian Taxation Office (ato.gov.au)
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GVM of 1 tonne would apply to most motor vehicles
True - that is why GVM is not the test for definition of a car.
The test is for carrying capacity - not GVM.
Motor vehicle and car expenses | Australian Taxation Office (ato.gov.au)
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