Statute
Section DE 3 — Income Tax Act 2007: Methods for calculating proportion of business use
Text of the provision Official document
DE 3 Methods for calculating proportion of business use The 3 methods that may be used to calculate the proportion of business use of a motor vehicle are— (a) actual records, see section DE 5 : (b) a logbook, see sections DE 6 to DE 11 : (c) mileage rates, see section DE 12 . Defined in this Act: business use , motor vehicle , Compare: 2004 No 35 s DE 3
Official source: legislation.govt.nz
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