National Average Market Values of Specified Livestock Determination 1999 This determination may be cited as ``The National Average Market Values of Specified Livestock Determination, 1999''. 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 199899 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 199899 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 39 Ram and wether hoggets 36 Two-tooth ewes 50 Mixed-age ewes (rising three-year and four-year old ewes) 44 Rising five-year and older ewes 35 Mixed-age wethers 26 Breeding rams 121 Beef cattle Beef breeds and beef crosses: Rising one-year heifers 237 Rising two-year heifers 395 Mixed-age cows 488 Rising one-year steers and bulls 325 Rising two-year steers and bulls 489 Rising three-year and older steers and bulls 628 Breeding bulls 1,309 Dairy cattle Friesian and related breeds: Rising one-year heifers 314 Rising two-year heifers 647 Mixed-age cows 769 Rising one-year steers and bulls 268 Rising two-year steers and bulls 437 Rising three-year and older steers and bulls 610 Breeding bulls 863 Jersey and other dairy cattle: Rising one-year heifers 301 Rising two-year heifers 647 Mixed-age cows 775 Rising one-year steers and bulls 180 Rising two-year and older steers and bulls 356 Breeding bulls 712 Deer Red deer: Rising one-year hinds 143 Rising two-year hinds 276 Mixed-age hinds 325 Rising one-year stags 170 Rising two-year and older stags (non-breeding) 286 Breeding stags 1,370 Wapiti, elk, and related crossbreeds: Rising one-year hinds 176 Rising two-year hinds 314 Mixed-age hinds 372 Rising one-year stags 198 Rising two-year and older stags (non-breeding) 325 Breeding stags 1,334 Other breeds: Rising one-year hinds 53 Rising two-year hinds 104 Mixed-age hinds 120 Rising one-year stags 63 Rising two-year and older stags (non-breeding) 119 Breeding stags 337 Goats Angora and angora crosses (mohair producing): Rising one-year does 20 Mixed-age does 26 Rising one-year bucks (non-breeding)/wethers 22 Bucks (non-breeding)/wethers over one year 26 Breeding bucks 120 Other fibre and meat producing goats (Cashmere or Cashgora producing): Rising one-year does 18 Mixed-age does 24 Rising one-year bucks (non-breeding)/wethers 21 Bucks (non-breeding)/wethers over one year 24 Breeding bucks 55 Milking (dairy) goats: Rising one-year does 150 Does over one year 253 Breeding bucks 183 Other dairy goats 63 Pigs Breeding sows less than one year of age 150 Breeding sows over one year of age 198 Breeding boars 211 Weaners less than 10 weeks of age (excluding sucklings) 40 Growing pigs 10 to 17 weeks of age (porkers and baconers) 76 Growing pigs over 17 weeks of age (baconers) 109 This determination is signed by me on the 13th day of May 1999. MARTIN SMITH, General Manager (Adjudication & Rulings).