Section CX 6 — Income Tax Act 2007: Private use of motor vehicle

CX 6 Private use of motor vehicle When fringe benefit arises (1) A fringe benefit arises when— (a) a motor vehicle is made available to an employee for their private use; and (b) the person who makes the vehicle available to the employee— (i) owns the vehicle: (ii) leases or rents the vehicle: (iii) has a right to use the vehicle under an agreement or arrangement with the employee or a person associated with the employee. Exclusion: work-related vehicles (2) Subsection (1) does not apply when the vehicle is a work-related vehicle. Exclusion: emergency calls (3) Subsection (1) does not apply when the vehicle is used for an emergency call. Exclusion: absences from home (4) Subsection (1) does not apply when the employee is absent from home, with the vehicle, for a period of at least 24 hours continuously, if the employee is required, in the performance of their duties, to use a vehicle and regularly to be absent from home. Use on part of day (5) For the purposes of subsections (3) and (4), the whole of the day on which a motor vehicle is used as described in the applicable subsection is treated as a day on which the vehicle is not available for private use. Defined in this Act: emergency call , employee , fringe benefit , lease , motor vehicle , private use , work-related vehicle Compare: 2004 No 35 s CX 6