13Z

Working out the number of exempt kilometres

Current

(1)

For section 13Y(4), the number of exempt kilometres must be worked out using either of the following chosen by the employer—

(a)

the continuous recording method;

(b)

the averaging method.

Note—

See section 13ZG (Switching between continuous recording and averaging methods) for requirements about switching between the continuous recording and averaging methods.

(2)

However, if the commissioner gives a written approval for the employer to use another method for working out the number of exempt kilometres, the number of exempt kilometres must be worked out using the approved method.

Example of another method—

using an estimate

(3)

An approval mentioned in subsection (2)—

(a)

may be given by the commissioner if the commissioner is satisfied use of the other method would be more appropriate in particular circumstances; and

(b)

may apply to—

(i)

the employer; or

(ii)

a class of employers that includes the employer.

(4)

As soon as practicable after giving an approval under subsection (2), the commissioner must give a copy of the approval to the employer or, if the approval applies to a class of employers, each employer to whom it applies.

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