13ZG
CurrentSwitching between continuous recording and averaging methods
Part 2Liability to taxation
Division 1DAllowances
Subdivision 1Motor vehicle allowances
13ZG Switching between continuous recording and averaging methods
(1)
An employer may change from using a recording method to using the other recording method with effect from the beginning of a financial year.
Note—
See section 13ZA(2) or 13ZC for the record keeping requirements with which the employer must comply for the financial year for the continuous recording method or averaging method.
(2)
In this section—
recording method means the averaging method or continuous recording method.
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