Continuous recording method
13ZA Continuous recording method
This section applies if, under section 13Z(1)(a), the employer uses the continuous recording method to work out the number of exempt kilometres for a business vehicle.
The employer must keep a record of the following details—
the odometer readings at the beginning and end of each business journey undertaken by the employee during the return period by means of the vehicle;
the specific purpose for which the journey was undertaken;
the distance travelled.
Note—
See the Administration Act, section 118 (Period for keeping records).
The number of exempt kilometres is the distance of all business journeys mentioned in subsection (2)(a), worked out using the odometer readings mentioned in the subsection.
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