Page 458 - SAIT Compendium 2016 Volume2

IN 47 (3) Income Tax acT: InTeRPReTaTIon noTes IN 47 (3)
Asset
Proposed write-off period (in years)
Concrete transit mixers
3
Containers (large metal type used for transporting freight)
10
Crop sprayers
6
Curtains
5
Debarking equipment
4
Delivery vehicles
4
Demountable partitions
6
Dental and doctors equipment
5
Dictaphones
3
Drilling equipment (water)
5
Drills
6
Electric saws
6
Electrostatic copiers
6
Engraving equipment
5
Escalators
20
Excavators
4
Fax machines
3
Fertiliser spreaders
6
Firearms
6
Fire extinguishers (loose units)
5
Fire detection systems
3
Fishing vessels
12
Fitted carpets
6
Food bins
4
Food-conveying systems
4
Fork-lift trucks
4
Front-end loaders
4
Furniture and ttings
6
Gantry cranes
6
Garden irrigation equipment (movable)
5
Gas cutting equipment
6
Gas heaters and cookers
6
Gearboxes
4
Gear shapers
6
Generators (portable)
5
Generators (standby)
15
Graders
4
Grinding machines
6
Guillotines
6
Gymnasium equipment:
Cardiovascular equipment
2
Health testing equipment
5
Weights and strength equipment
4
450 saIT comPendIum oF Tax LegIsLaTIon VoLume 2