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IF YOU go overseas, you can’t use your car for private use, because you are physically unable to do so. The car is in New Zealand and you’re in another country. So for every complete day you are away, you can reduce your FBT liability. The same thing applies if your car is in a garage being repaired. Again, you physically can’t use it, while it remains in the workshop. However, in this case, there has to be a specific prohibition from using the car including when you are distanced from the vehicle, in writing, to satisfy the IRD.