Page 62 - Nexia Cape Town 2018 TG Digital

WEAR AND TEAR ALLOWANCES

The following rates of wear and tear are allowed by SARS in terms of Interpretation Note 47:

Type of asset No. of years Type of asset No. of years
for write-off for write-off
Adding machines 6 Debarking equipment 4
Air-conditioners Delivery vehicles 4
window 6 Demountable partitions 6
mobile 5 Dental and doctors’ equipment 5
room unit 10 Dictaphones 3
Air-conditioning assets Drilling equipment (water) 5
absorption type chillers 25 Drills 6
air handling units 20 Electric saws 6
centrifugal chillers 20 Electrostatic copiers 6
cooling towers 15 Engraving equipment 5
condensing sets 15 Escalators 20
Aircraft (light passenger or Excavators 4
commercial helicopters) 4 Fax machines 3
Arc welding equipment 6 Fertiliser spreaders 6
Artefacts 25 Fire arms 6
Balers 6 Fire extinguishers (loose units) 5
Battery chargers 5 Fire detections systems 3
Bicycles 4 Fishing vessels 12
Boilers 4 Fitted carpets 6
Bulldozers 3 Food bins 4
Bumping flaking 4 Food-conveying systems 4
Carports 5 Fork-lift trucks 4
Cash registers 5 Front-end loaders 4
Cell phone antennae 6 Furniture and fittings 6
Cell phone masts 10 Gantry cranes 6
Cellular telephones 2 Garden irrigation equipment
Cheque-writing machines 6 (movable) 5
Cinema equipment 5 Gas cutting equipment 6
Cold drink dispensers 6 Gas heaters and cookers 6
Communication systems 5 Gear boxes 4
Compressors 4 Gear shapers 6
Computers Generators (portable) 5
mainframe 5 Generators (standby) 15
personal 3 Graders 4
Computer software (mainframes) Grinding machines 6
purchased 3 Guillotines 6
self-developed 1 Gymnasium equipment
Computer software Cardiovascular 2
(personal computers) 2 Health testing 5
Concrete mixers portable 4 Weights and strength 4
Concrete transit mixers 3 Spinning 1
Containers 10 Other 10
Crop sprayers 6 Hairdressers’ equipment 5
Curtains 5 Harvesters 6
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