The cents per kilometre method uses a set rate for each work-related kilometre travelled, up to a maximum of 5,000 kilometres of work related usage per car per year.
You do not need receipts for expenses when you use the cents per kilometre method, but you do need to have a record of the work related kilometres driven in your car for the whole year.
This can be a record of your business trips which is maintained in your diary. For the tax year ending on 30 June 2026 the rate to be used is 88 cents per kilometre.