Section Sch5-2 — Income Tax Act 2007

2 If a motor vehicle to which this schedule applies is 1 of a number of motor vehicles, each of which is available for private use as described in clause 1, the value of the benefit is determined as follows: (a) if the employee mainly uses the same vehicle, clause 1 applies to that vehicle: (b) if paragraph (a) does not apply, and the employee is employed in a business engaged in the selling of motor vehicles, and the vehicles available for use are trading stock of the business, clause 1 applies to the quotient obtained by dividing the sum of either the cost price of the vehicles or their tax value, by the total number of those vehicles: (c) if paragraphs (a) and (b) do not apply, clause 1 applies to the highest value of any vehicle used by the employee.