Statute
Section DE 5 — Income Tax Act 2007: Actual records
Text of the provision Official document
DE 5 Actual records To determine the proportion of business use of a motor vehicle, a person may use actual records showing the reasons for and the distance of journeys by a motor vehicle for business purposes. However, when the period covered falls within a logbook term, actual records may be used only if the person and the Commissioner agree. Defined in this Act: business use , Commissioner , logbook term , motor vehicle , Compare: 2004 No 35 s DE 5
Official source: legislation.govt.nz
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