Page 45 - Taxation F6 - Income From Employment
P. 45
Income from Employment
Fringe Benefit
Right of use of a motor vehicle
The private use of a motor vehicle will not have value in the
following circumstances:
The use by the employees of the employers vehicle is merely
incidental to its business use and is not normally kept at or near
the employees residence when it is not in use outside business
hours.
The nature of the employees business is such that he regularly
required to use the vehicle for the performance of his duties
outside his normal hours of work and he is not permitted to use
it for private purposes other than travel between his place of
residence and his place of work.
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