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SH2020(Newbie)Newbie
24 May 2024

As a sole trader I have decided to use the cents per kilometre method. I’ve read about what is included in the cents per kilometre calculation. Can I confirm that I can claim tolls as a separate business expense?

1,924 views
1 replies
1,924 views
1 replies

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Most helpful replyATO Certified Response

Taxduck(Taxicorn)Taxicorn
ATO Certified Response24 May 2024

Yes. Tolls aren't considered as running or holding costs of a car so is not part of the cents/km method. If you incur tolls as an expense when travelling for business purposes then they can be claimed.

https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/cars-transport-and-travel/motor-vehicle-and-car-expenses/expenses-for-parking-tolls-accidents-licence-and-fines

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Most helpful replyATO Certified Response

Taxduck(Taxicorn)Taxicorn
ATO Certified Response24 May 2024

Yes. Tolls aren't considered as running or holding costs of a car so is not part of the cents/km method. If you incur tolls as an expense when travelling for business purposes then they can be claimed.

https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/cars-transport-and-travel/motor-vehicle-and-car-expenses/expenses-for-parking-tolls-accidents-licence-and-fines

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Tolls Expenses for Sole Trader | ATO Community