Page 728 - SAIT Compendium 2016 Volume2

BGR 7 INCOME Tax aCT: BINdINg gENERaL RuLINgS BGR 7
Knitting machines
6
Laboratory research equipment
5
Lathes
6
Laundromat equipment
5
Law reports: Sets (Legal practitioners)
5
Li 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
O ce equipment – electronic
3
O 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
Planers
6
Pleasure cra etc.
12
Ploughs
6
Portable safes
25
Power tools (hand-operated)
5
720 SAIT CompendIum oF TAx LegISLATIon VoLume 2