Page 459 - SAIT Compendium 2016 Volume2

IN 47 (3) Income Tax acT: InTeRPReTaTIon noTes IN 47 (3)
Asset
Proposed write-off period (in years)
Spinning equipment
1
Other
10
Hairdressers’ equipment
5
Harvesters
6
Heat dryers
6
Heating equipment
6
Hot water systems
5
Incubators
6
Ironing and pressing equipment
6
Kitchen equipment
6
Knitting machines
6
Laboratory research equipment
5
Lathes
6
Laundromat equipment
5
Law reports: Sets (Legal practitioners)
5
Lift installations (goods/passengers)
12
Medical theatre equipment
6
Milling machines
6
Mobile caravans
5
Mobile cranes
4
Mobile refrigeration units
4
Motors
4
Motorcycles
4
Motorised chainsaws
4
Motorised concrete mixers
3
Motor mowers
5
Musical instruments
5
Navigation systems
10
Neon signs and advertising boards
10
Of ce equipment — electronic
3
Of ce equipment — mechanical
5
Oxygen concentrators
3
Ovens and heating devices
6
Ovens for heating food
6
Packaging and related equipment
4
Paintings (valuable)
25
Pallets
4
Passenger cars
5
Patterns, tooling and dies
3
Pellet mills
4
Perforating equipment
6
Photocopying equipment
5
Photographic equipment
6
saIT comPendIum oF Tax LegIsLaTIon VoLume 2 451