Statute
Section RD 32 — Income Tax Act 2007: Replacement motor vehicles
Text of the provision Official document
RD 32 Replacement motor vehicles For the purposes of section RD 31 , a replacement motor vehicle is treated in the same way as the vehicle it replaces if the result ascertained in the test period is likely to be fairly representative of the average availability for the private use of the vehicle during the term. Defined in this Act: motor vehicle , private use , Compare: 2004 No 35 s ND 1B(7)
Official source: legislation.govt.nz
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.
Explore case law →