Section DE 9 — Income Tax Act 2007: Inadequate logbook

DE 9 Inadequate logbook Non-representative logbook proportion (1) If the Commissioner considers that the proportion of business use recorded in a logbook does not, or does no longer, represent the average use of a motor vehicle for business purposes during an income year that falls within a logbook term, the Commissioner may,— (a) within the logbook term, direct a person to keep a further logbook and specify another 90 day period in the logbook term for keeping the logbook; or (b) treat a person as not having kept a logbook that applies to the logbook term. Further logbook (2) If the Commissioner directs a person to keep a further logbook, and the proportion of business use calculated under that logbook is less by at least 20% than the proportion under the first logbook, the Commissioner may find that the first logbook— (a) represented the average use of the motor vehicle for business purposes for only part of the logbook term; or (b) did not represent that use at all. Partly representative logbook (3) If subsection (2)(a) applies, the Commissioner may determine a date on which the application of the first logbook ended, and the further logbook applies to a new logbook term that starts on the day after that date. Non-representative logbook (4) If subsection (2)(b) applies, the Commissioner may direct that the further logbook applies for the logbook term to which the first logbook applied. Defined in this Act: business use , Commissioner , income year , logbook term , motor vehicle , Compare: 2004 No 35 s DE 9