To whom it may concern,

I have to calculate the taxable income for a private company (South African Tax). The following information is confusing me a bit:

"Factory B: Factory B was purchased in 2012 for an amount of R2 100 000 (including VAT).This is a commercial property and was purchased from a vendor (it was also used in the furtherance of the enterprise).The sale was not considered to be a sale of a going concern."

What is confusing me, is that the company is a manufacturer of aeroplane parts, so I am not sure if the Section 13 or Section 13quin allowance should apply to the factory building, as the info states that it is a commercial property. So which allowance will be applicable to the building? Is it Section 13 as a factory is a manufacturing building, or is it Section 13quin as the factory is a commercial property? Any input will be extremely appreciated.