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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

OS 19/04b: Commissioner's statement on using a kilometre rate for employee reimbursement of a motor vehicle

This operational statement, along with OS 19/04a replaces OS 18/01 – Commissioner's statement on use of kilometre rate for expenditure incurred for business use of a motor vehicle. OS 19/04a covers business deductions and OS 19/04b covers employee reimbursements.

OS 19/04b: Commissioner's statement on using a kilometre rate for employee reimbursement of a motor vehicle
(PDF | 169kb | 6 pages)