Page 457 - SAIT Compendium 2016 Volume2

IN 47 (3) Income Tax acT: InTeRPReTaTIon noTes
SOUTH AFRICAN REVENUE SERVICE
Date of rst issue: 28 July 2009
Date of second issue: 11 November 2009
ANNEXURE A:
SCHEDULE OF WRITE-OFF PERIODS ACCEPTABLE TO SARS
IN 47 (3)
Asset
Proposed write-off period (in years)
Adding machines
6
Air conditioners:
Window type
6
Mobile
5
Room unit
10
Air conditioning assets (excluding pipes, ducting and vents):
Air handling units
20
Cooling towers
15
Condensing sets
15
Chillers:
Absorption type
25
Centrifugal
20
Aircraft: Light passenger or commercial helicopters
4
Arc welding equipment
6
Artefacts
25
Balers
6
Battery chargers
5
Bicycles
4
Boilers
4
Bulldozers
3
Bumping aking
4
Carports
5
Cash registers
5
Cell phone antennae
6
Cell phone masts
10
Cellular telephones
2
Cheque writing machines
6
Cinema equipment
5
Cold drink dispensers
6
Communication systems
5
Compressors
4
Computers
Main frame / servers*
5
Personal
3
Computer software (main frames)
Purchased
3
Self-developed
1
Computer software (personal computers)
2
Concrete mixers (portable)
4
saIT comPendIum oF Tax LegIsLaTIon VoLume 2
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