Page 727 - SAIT Compendium 2016 Volume2

BGR 7 INCOME Tax aCT: BINdINg gENERaL RuLINgS BGR 7
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-li 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
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
SAIT CompendIum oF TAx LegISLATIon VoLume 2 719