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Contents  

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION

Part III IMPOSITION OF INCOME TAX

Part IV EXEMPTION FROM INCOME TAX

Part V DEDUCTIONS AGAINST INCOME

Part VI CAPITAL ALLOWANCES

Part VII ASCERTAINMENT OF CERTAIN INCOME

Part VIII ASCERTAINMENT OF STATUTORY INCOME

Part IX ASCERTAINMENT OF ASSESSABLE INCOME

Part X ASCERTAINMENT OF CHARGEABLE INCOME AND PERSONAL RELIEFS

Part XI RATES OF TAX

Part XII DEDUCTION OF TAX AT SOURCE

Part XIII ALLOWANCES FOR TAX CHARGED

Part XIV RELIEF AGAINST DOUBLE TAXATION

Part XV PERSONS CHARGEABLE

Husband and wife

Trustees, agents and curators

Part XVI RETURNS

Part XVII ASSESSMENTS AND OBJECTIONS

Part XVIII APPEALS

Part XIX COLLECTION, RECOVERY AND REPAYMENT OF TAX

Part XX OFFENCES AND PENALTIES

Part XXI MISCELLANEOUS

FIRST SCHEDULE Institution, Authority, Person or Fund Exempted

SECOND SCHEDULE Rates of Tax

THIRD SCHEDULE Repealed

FOURTH SCHEDULE Name of Bond, Securities, Stock or Fund

FIFTH SCHEDULE Child Relief

SIXTH SCHEDULE Number of Years of Working Life of Asset

SEVENTH SCHEDULE Advance Rulings

Legislative History

Comparative Table

Comparative Table

 
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On 19/10/2017, you requested the version in force on 01/01/2008 incorporating all amendments published on or before 01/01/2008.
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SIXTH SCHEDULE
Number of Years of
Working Life of Asset
Item
 
Number of years of working life of asset
1. Aircraft
 
5
2. Bank vaults
 
16
3. Building and construction equipment (including assets such as rollers, mixers, piling and drilling plants, loaders, dumpers, excavators, bull-dozers and support structure)
 
6
4. Cable cars and equipment
 
12
5. Cables and related assets
 
16
6. Containers used for the carriage of goods by any mode of transportation
 
10
7. Electric, gas, water and steam, utility plant (including tanks and generators)
 
16
8. Electrical equipment (including assets such as electrical and industrial apparatus, domestic and commercial appliances, air-conditioning and ventilating equipment)
 
8
9. Electronic equipment (including assets such as electronic detection, guidance, control, radiation, computation, test and navigation equipment)
 
8
10. Equipment used in personal and professional services (including assets used in the provision of personal and professional services which are not elsewhere classified)
 
10
11. Farming equipment
 
8
12. Fire safety device
 
10
13. Floating and dry docks
 
16
14. Gas cylinders
 
16
15. Manufacturing and industrial processing plant and machinery
 
6
16. Materials and passenger handling equipment (including assets such as lifts, escalators, weighing machines, conveyor belts, forklifts, lifting gears, trolleys and cranes)
 
6
17. Motion picture films
 
5
18. Musical instruments and other related assets
 
10
19. Office equipment:
 
 
(a) furniture and fixtures (including furniture and fixtures which are not a structural component of a building)
 
10
(b) data handling equipment (including typewriters, calculators, adding and accounting machines, copiers and duplicating equipment)
 
8
(c) telecommunication equipment
 
10
20. Plant for recreation and amusement purposes (including assets used in the provision of entertainment services on payment of a fee or admission charge, as in the operation of bowling alleys, billiard and pool establishments, theatres, cinemas, concert halls, amusement parks and miniature golf courses)
 
10
21. Railway wagons, lines and related equipment
 
16
22. Transport equipment:
 
 
(a) buses
 
6
(b) business service passenger vehicles
 
6
(c) taxis
 
5
(d) trucks, lorries, trailers and vans
 
6
(e) motor cycles and bicycles
 
8
23. Vessels, barges, tugs and similar water transportation equipment
 
16
24. Wholesale and retail trade service assets (including assets used in such activities as the operation of restaurants and cafes)
 
8.
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