McIntyre Dick & Partners is one of Southland's leading chartered accountancy and business advisory firms. We've been around for a while, for over 45 years in fact, and over that time we've worked with hundreds of businesses like yours all around the south. Whether you are just starting out, wanting to grow or looking to sell or pass your business on to the next generation, we can help.

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Proposed “Simplified Calculation” of Deductions for Dual Use Vehicles and Premises

Proposed “Simplified Calculation” of Deductions for Dual Use Vehicles and Premises Vehicles Under existing legislation, taxpayers may keep a logbook for a three-month representative test period to determine a vehicle’s proportion of business use for the next three years. This proportion then determines the percentage of actual vehicle costs that can be claimed as an income tax deduction. Recent legislation proposes an optional method in determining vehicle deductions on a per-vehicle basis. This method provides for a flat dollar per kilometre rate based on a log book business use perce…

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