Updated 24 August 2026: the cents per kilometre rate is now 91 cents for the 2026-27 income year, set by LI 2026/19. It was 88 cents for 2024-25 and 2025-26. The 5,000 kilometre cap per car is unchanged, and the rate still covers everything, so you cannot claim fuel, servicing, insurance or depreciation on top of it. Updated 22 September 2026: fact-checked against the ATO's bus drivers occupation guide. The overtime meal conditions below have been completed. There are three,