Background,
An employee's employment agreement includes full use of a motor vehicle that includes private use and business use. There is no requirement to return a vehicle during paid leave.
There is a valid log book detailing the business and private use.
The employee took significant leave during the FBT year, resulting in business use for the period being low.
The private use pattern did not change. Overall km's for the year are inline with the previous years, based on the logbook private percentage and previous years KM travelled.
The leave taken was Annual leave, Long Service Leave and Personal leave, accrued over the past years according to normal rates of accrual.
Question,
Due to the leave the business use % dropped significantly, should this be considered as a change in circumstances? Normally I don't think it would be considered, however in this case the paid leave was approx. 70% of the FBT year. Is there a limit to paid leave that can be taken without considering a change in circumstances based on the leave alone?
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