sec.13ZAContinuous recording method

### sec.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. 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. s 13ZA ins 2008 No. 16 s 9 (sec.13ZA-ssec.1) 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. (sec.13ZA-ssec.2) 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. See the Administration Act , section 118 (Period for keeping records). (sec.13ZA-ssec.3) 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. - (a) 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; - (b) the specific purpose for which the journey was undertaken; - (c) the distance travelled.