Per$-$kilometre allowances made by an employer to an employee for the use of their automobile for employment purposes can always be deducted by the$$ employer, in$$ full, in the determination of business income.

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Part $1$

A$.$

$$False$,$ ITR $7306$ together with ITA$18(1)($r$)$ limits the amount that can be deducted by the employer in $2023$ to$$ $$0\mathrm{.}62$ for the first $5$ comma $000$ kilometres and$$ $$0\mathrm{.}68$ for amounts in excess of $5$ comma $000$ kilometres.

B$.$

$$False$,$ ITR $7306$ together with ITA$18(1)($r$)$ limits the amount that can be deducted by the employer in $2023$ to$$ $$0\mathrm{.}68$ for the first $5$ comma $000$ kilometres and$$ $$0\mathrm{.}62$ for amounts in excess of $5$ comma $000$ kilometres.

C$.$

$$True$,$ all automobile use for employment purposes can be deducted for the determination of business income.

D$.$

$$False$,$ ITR $7306$ together with ITA$18(1)($r$)$ limits the amount that can be deducted by the employer in $2023$ to$$ $$0\mathrm{.}68$ for the first $10$ comma $000$ kilometres and$$ $$0\mathrm{.}62$ for amounts in excess of $10$ comma $000$ kilometres.