Page 460 - SAIT Compendium 2016 Volume2

IN 47 (3) Income Tax acT: InTeRPReTaTIon noTes IN 47 (3)
Asset
Proposed write-off period (in years)
Planers
6
Pleasure craft etc.
12
Ploughs
6
Portable safes
25
Power tools (hand-operated)
5
Power supply
5
Public address systems
5
Pumps
4
Race horses
4
Radar systems
5
Radio communication equipment
5
Refrigerated milk-tankers
4
Refrigeration equipment
6
Refrigerators
6
Runway lights
5
Sanders
6
Scales
5
Security systems (removable)
5
Seed separators
6
Sewing machines
6
Shakers
4
Shop ttings
6
Solar energy units
5
Special patterns and tooling
2
Spin dryers
6
Spot welding equipment
6
Staff training equipment
5
Surge bins
4
Surveyors:
Instruments
10
Field equipment
5
Tape-recorders
5
Telephone equipment
5
Television and advertising lms
4
Television sets, video machines and decoders
6
Textbooks
3
Tractors
4
Trailers
5
Traxcavators
4
Trolleys
3
Trucks (heavy duty)
3
Trucks (other)
4
Truck-mounted cranes
4
Typewriters
6
452 saIT comPendIum oF Tax LegIsLaTIon VoLume 2