Page 726 - SAIT Compendium 2016 Volume2

BGR 7 INCOME Tax aCT: BINdINg gENERaL RuLINgS BGR 7
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 so ware (personal computers)
2
Concrete mixers (portable)
4
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
718 SAIT CompendIum oF TAx LegISLATIon VoLume 2