Depreciation and tax life of a dragline bucket?

By Marc Sevitz · Updated

What is the deduction Interpretation Note 47 for a Dragline Bucket?
TaxTim Marc

TaxTim Marc said:
18 September 2013 at 20:02

What is a dragline bucket?
Thato

Thato said:
18 September 2013 at 20:06

It is a bucket used on a dragline machine, which removes overburden(ground) on top of coal, in open cast mining.
TaxTim Marc

TaxTim Marc said:
18 September 2013 at 20:37

Please have a look How to calculate Wear and Tear to see if your item and which category it may fit into and the system will calculate the depreciation accordingly.
Thato

Thato said:
18 September 2013 at 20:40

I have, and the item is not included.
TaxTim Marc

TaxTim Marc said:
18 September 2013 at 20:51

We will have to get back to you about this as it would fall under mining equipment which is a specialised area of tax.
Thato

Thato said:
19 September 2013 at 9:38

Thank you, I would really appreciate that. How long would I have to wait?
Here's further information to help you: one buckets costs R 5 600 000.00
TaxTim Marc

TaxTim Marc said:
19 September 2013 at 17:51

If the mine came into operation between 1973 -1990 then 10% per annum, if after 1990 then 12% per annum.