Page 62 - GA Maclachlan Tax Guide 2024

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 Curtains 5
Air-conditioners Debarking equipment 4
window 6 Delivery vehicles 4
mobile 5 Demountable partitions 6
room unit 10 Dental and doctors’ equipment 5
Air-conditioning assets Dictaphones 3
air handling units 20 Drilling equipment (water) 5
cooling towers 15 Drills 6
condensing sets 15 Electric saws 6
Aircraft (light passenger or Electrostatic copiers 6
commercial helicopters) 4 Engraving equipment 5
Arc welding equipment 6 Escalators 20
Artefacts 25 Excavators 4
Balers 6 Fax machines 3
Battery chargers 5 Fertiliser spreaders 6
Bicycles 4 Fire arms 6
Boilers 4 Fire extinguishers (loose units) 5
Bulldozers 3 Fire detections systems 3
Bumping flaking 4 Fishing vessels 12
Carports 5 Fitted carpets 6
Cash registers 5 Food bins 4
Cell phone antennae 6 Food-conveying systems 4
Cell phone masts 10 Fork-lift trucks 4
Cellular telephones 2 Front-end loaders 4
Cheque-writing machines 6 Furniture and fittings 6
Chillers Gantry cranes 6
Absorption type 25 Garden irrigation equipment
Centrifugal 20 (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 tablet & similar devices 2 Grinding machines 6
Computer software (mainframes) Guillotines 6
purchased 3 Gymnasium equipment
self-developed 5 Cardiovascular 2
Computer software Health testing 5
(personal computers) 2 Weights and strength 4
Concrete mixers portable 4 Spinning 1
Concrete transit mixers 3 Other 10
Containers 10 Hairdressers’ equipment 5
Crop sprayers 6 Harvesters 6
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