Section CX 38 — Income Tax Act 2007: Meaning of work-related vehicle

CX 38 Meaning of work-related vehicle Meaning (1) Work-related vehicle , for an employer, means a motor vehicle that prominently and permanently displays on its exterior,— (a) if the employer owns the vehicle, the form of identification that the employer regularly uses in carrying on their undertaking or activity; or (b) if the employer rents the vehicle, the form of identification— (i) that the employer regularly uses in carrying on their undertaking or activity; or (ii) that the person from whom it is rented regularly uses in carrying on their undertaking or activity. Exclusion: car (2) Subsection (1) does not apply to a car. Exclusion: private use (3) A motor vehicle is not a work-related vehicle on any day on which the vehicle is available for the employee’s private use, except for private use that is— (a) travel to and from their home that is necessary in, and a condition of, their employment; or (b) other travel in the course of their employment during which the travel arises incidentally to the business use. Defined in this Act: business use , car , employee , employer , employment , motor vehicle , work-related vehicle Compare: 2004 No 35 s CX 32