Section DE 6 — Income Tax Act 2007: Using logbook for test period

DE 6 Using logbook for test period A person may keep a logbook for a test period for the purpose of establishing the proportion of the business use of a motor vehicle for an income year, or part of an income year, that falls within a logbook term. If a person uses a logbook as a method of establishing the proportion of business use, they must also record the total distance travelled in each income year, or part of an income year, that falls within a logbook term. Defined in this Act: business use , income year , logbook term , motor vehicle , Compare: 2004 No 35 s DE 6