Depreciation is a useful tool to reduce taxable profit. There is no specific asset called "crane machines," so we recommend using:

• Gaming Machines (Electronic)
• Diminishing Value: 40%
• Straight Line: 30%
• Vending Machines (another option)
• Diminishing Value: 40%
• Straight Line: 30%

The reality is that this is far more depreciation than is correct, which means you will have less taxable profit in the early years, but a possible "gain on sale" taxable profit when you sell the business, depending on how you can apportion assets and goodwill. If the machine is sold for higher than book value, then the difference is treated as income, which increases the profit of your business in that financial year and therefore the tax payable.