| No. |
Types of industrial building (IB) |
Relevantparagraph in Schedule 3of the ITA |
% |
| InitialAllowances |
Annual Allowances |
| 1. |
Factory, dock, wharf, jetty, warehouse, buildings for the supply of water, electricity, and telecommunication, buildings in a farm or mine. |
63 |
10 |
3 |
| 2. |
Buildings included in the definition of ‘factory’. |
64(a) |
| 3. |
Building used for storage which is within the same curtilage as a factory. |
64(b) |
| 4. |
Building for the facility of employees such as canteen, restroom, recreation room, lavatory, bathhouse, bathroom and washroom (provided there is an IB in use in the business). |
65(1) |
| 5. |
Building for the welfare of workers and living accomodation for employees working in a farm. |
65(2) |
| 6. |
Licensed private hospital, maternity home and nursing home. |
37A |
| 7. |
Building used for research. |
37B |
| 8. |
Warehouse. |
37C |
– |
10 |
| 9. |
Building used for an approved service project. |
37E |
10 |
3 |
| 10. |
Hotel. |
37F |
| 11. |
Airport. |
37G |
| 12. |
Motor racing circuit. |
37H |
| 13. |
Building used as living accomodation for employees (provided there is an IB in use in the business). |
42(1) |
40 |
3 |
| 14. |
Building used as living accommodation for employees, provided by a person carrying on a business of manufacturing, hotel or tourism or an approved services project under Schedule 7B of the ITA. |
42A(1) |
– |
10 |
| 15. |
Child care centre provided by an employer. |
42A(2) |
| 16. |
Buildings for schools or educational institutions. |
42B |
| 17. |
Buildings for industrial, technical or vocational training. |
42C |
| 18. |
Public Roads. |
67A |
10 |
6 |
| 19. |
Buildings on a build-lease-transfer basis. |
67B |
