From 1 July 2015 (15/16 tax year) car expenses can now only be claimed under one of two methods…
the cents per kilometre or log book methods
The other 2 methods 12% of original value and 1/3 of actual expenses have been abolished.
This will predominately affect individual taxpayers.
So if you are preparing a tax return for the 2015 year (or earlier year) and using one of these two methods please be aware that the way you can claim car expenses in the 2015/16 will be different.