income tax act - Fiji Revenue & Customs Authority
income tax act - Fiji Revenue & Customs Authority
income tax act - Fiji Revenue & Customs Authority
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190<br />
Effective Life<br />
(years)<br />
Assets<br />
Acquired<br />
Pre 1/1/1998<br />
Assets<br />
Acquired<br />
Post 1/1/1998<br />
Assets<br />
Prime Cost<br />
Depreciation Rates (%)<br />
Rep – Replacement Cost<br />
* - Asset previously not listed<br />
compressors 12 * 12<br />
craypots 2 * 60<br />
fish holding baskets 10 * 12<br />
fishing gear rep rep<br />
floodlight systems 3 * 40<br />
freezers - blast 8 * 18<br />
generators 15 * 12<br />
ice making machines<br />
(see ice making machinery)<br />
purse seine fishing nets 5 * 24<br />
refrigeration systems 8 * 18<br />
winches 10 * 12<br />
other plant 15 * 12<br />
Fitting in shops 12 7 12<br />
floor sanders 8 * 18<br />
Flour milling plant:<br />
bins 25 * 6<br />
blowers 10 * 12<br />
dryers 12 * 12<br />
dust collectors 12 * 12<br />
mills 15 * 12<br />
pulversiers 12 * 12<br />
silos- concrete 50 * 3<br />
silos- other material 25 * 6<br />
other plant 15 7 12<br />
Forklifts and front end loaders 7 15 18<br />
Foundry plant:<br />
converters and furnaces 10 7 12<br />
furnaces 10 7 12<br />
ladies 10 7 12<br />
moulding boxes 10 rep 12<br />
pattern 4 rep 40<br />
rolling mill engines 12 7 12<br />
other machinery and plant 12 7 12<br />
Fruit growing plant:<br />
dips ,pans ,spray pumps 8 * 18<br />
fumigation machinery 8 * 18<br />
other plant 10 * 12<br />
Furniture and fittings 12 7 12<br />
Furniture making plant 15 7 12
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