National Average Market Values of Specified Livestock Determination 1998 This determination may be cited as ``The National Average Market Values of Specified Livestock Determination, 1998''. This determination is made in terms of section EL 8 (1) of the Income Tax Act 1994 and shall apply to specified livestock on hand at the end of the 199798 income year. For the purposes of section EL 8 (1) of the Income Tax Act 1994 the national average market values of specified livestock, for the 199798 income year, are as set out in the following table. National Average Market Values of Specified Livestock [tn,3] Type of Livestock Classes of Livestock Average Market Value per Head [tn,3] $ Sheep Ewe hoggets 35.00 Ram and wether hoggets 32.00 Two-tooth ewes 49.00 Mixed-age ewes (rising three-year and four-year old ewes) 42.00 Rising five-year and older ewes 34.00 Mixed-age wethers 29.00 Breeding rams 109.00 Beef cattle Beef breeds and beef crosses: Rising one-year heifers 170.00 Rising two-year heifers 321.00 Mixed-age cows 402.00 Rising one-year steers and bulls 249.00 Rising two-year steers and bulls 393.00 Rising three-year and older steers and bulls 494.00 Breeding bulls 1,079.00 Dairy cattle Friesian and related breeds: Rising one-year heifers 263.00 Rising two-year heifers 517.00 Mixed-age cows 651.00 Rising one-year steers and bulls 214.00 Rising two-year steers and bulls 364.00 Rising three-year and older steers and bulls 489.00 Breeding bulls 646.00 Jersey and other dairy cattle: Rising one-year heifers 253.00 Rising two-year heifers 505.00 Mixed-age cows 641.00 Rising one-year steers and bulls 135.00 Rising two-year and older steers and bulls 284.00 Breeding bulls 531.00 Deer Red deer: Rising one-year hinds 134.00 Rising two-year hinds 247.00 Mixed-age hinds 314.00 Rising one-year stags 165.00 Rising two-year and older stags (non-breeding) 281.00 Breeding stags 1,436.00 Deer Wapiti, elk, and related crossbreeds: Rising one-year hinds 169.00 Rising two-year hinds 286.00 Mixed-age hinds 345.00 Rising one-year stags 198.00 Rising two-year and older stags (non-breeding) 316.00 Breeding stags 1,453.00 Other breeds: Rising one-year hinds 50.00 Rising two-year hinds 100.00 Mixed-age hinds 123.00 Rising one-year stags 73.00 Rising two-year and older stags (non-breeding) 117.00 Breeding stags 335.00 Goats Angora and angora crosses (mohair producing): Rising one-year does 15.00 Mixed-age does 21.00 Rising one-year bucks (non-breeding)/wethers 18.00 Bucks (non-breeding)/wethers over one year 21.00 Breeding bucks 80.00 Other fibre and meat producing goats (Cashmere or Cashgora producing): Rising one-year does 16.00 Mixed-age does 21.00 Rising one-year bucks (non-breeding)/wethers 19.00 Bucks (non-breeding)/wethers over one year 21.00 Breeding bucks 93.00 Milking (dairy) goats: Rising one-year does 120.00 Does over one year 180.00 Breeding bucks 280.00 Other dairy goats 250.00 Pigs Breeding sows less than one year of age 173.00 Breeding sows over one year of age 235.00 Breeding boars 288.00 Weaners less than 10 weeks of age (excluding sucklings) 40.00 Growing pigs 10 to 17 weeks of age (porkers and baconers) 89.00 Growing pigs over 17 weeks of age (baconers) 135.00 This determination is signed by me on the 22nd day of May 1998. MARTIN SMITH, General Manager (Adjudication & Rulings).