The small write off is per item, so you would be able to write off each lawnmower and each item of equipment if they cost less than R7000 individually. However this does not apply if the lawnmowers make up a set of 4 which cost R24 000 and sit in the same asset category. It is a per asset allowance.
Get SARS Tax Dates and Deadlines in your Inbox
We'll tell you when you need to file, along with tax tips and updates.