Page 10 - F6 - Capital Allowances - Movable & Immovable Assets
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Used >50% MANUFACTURING [s13(1)]
mainly (by owner or lessee)
for
BUILT PURCHASED LEASED
Date that start to % x (Cost –
build Same % as Seller amount used to
UNLESS: Seller: 10% calculate S11(g)
On THEN: Purchaser: 5% deductible lease
"cost" improvements)
On/ After 1 1 July '96 - 1 Jan '89 - 1 July '85 - 31 Before 1
Oct '99 30 Sept '99 30 June '96 Dec '88 [2%] July '85
5% 10% 5% +[17.5%] 2%
( if used (Initial
before 31 Allowance)
March '00)
Initial allowance
Not deducted before 2%
apportioned
