This determination may be cited as "The National Average Market Values of Specified Livestock Determination, 2000".
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 1999-2000 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 1999-2000 income year are as set out in the following table.
National Average Market Values of Specified Livestock
Type of Livestock Classes of Livestock Average Market Value per Head
$

Sheep Ewe hoggets 48
Ram and wether hoggets 46
Two-tooth ewes 60
Mixed-age ewes (rising three-year and four-year old ewes)
50
Rising five-year and older ewes
40
Mixed-age wethers 31
Breeding rams 131
Beef
cattle Beef breeds and beef crosses:
Rising one-year heifers 360
Rising two-year heifers 569
Mixed-age cows 642
Rising one-year steers and bulls
474
Rising two-year steers and bulls
689
Rising three-year and older steers and bulls
844
Breeding bulls 1,631
Dairy
cattle Friesian and related breeds:
Rising one-year heifers 400
Rising two-year heifers 749
Mixed-age cows 862
Rising one-year steers and bulls
373
Rising two-year steers and bulls
621
Rising three-year and older steers and bulls
805
Breeding bulls 1,133
Jersey and other dairy cattle:
Rising one-year heifers 374
Rising two-year heifers 725
Mixed-age cows 842
Rising one-year steers and bulls
249
Rising two-year and older steers and bulls
473
Breeding bulls 889
Deer Red deer:
Rising one-year hinds 197
Rising two-year hinds 329
Mixed-age hinds 384
Rising one-year stags 243
Rising two-year and older stags (non-breeding)
362
Breeding stags 1,850
Wapiti, elk, and related crossbreeds:
Rising one-year hinds 227
Rising two-year hinds 363
Mixed-age hinds 418
Rising one-year stags 275
Rising two-year and older stags (non- breeding)
398
Breeding stags 1,753
Other breeds:
Rising one-year hinds 67
Rising two-year hinds 117
Mixed-age hinds 147
Rising one-year stags 79
Rising two-year and older stags (non-breeding)
129
Breeding stags 388
Goats Angora and angora crosses (mohair producing):
Rising one-year does 49
Mixed-age does 47
Rising one-year bucks (non-breeding)/wethers
26
Bucks (non-breeding)
/wethers over one year
35
Breeding bucks 162
Other fibre and meat producing goats (Cashmere or Cashgora producing):
Rising one-year does 33
Mixed-age does 51
Rising one-year bucks (non-breeding) wethers
35
Bucks (non-breeding)
/wethers over one year
31
Breeding bucks 162
Milking (dairy) goats:
Rising one-year does 102
Does over one year 154
Breeding bucks 163
Other dairy goats 102
Pigs Breeding sows less than one year of age
212
Breeding sows over one year of age
238
Breeding boars 281
Weaners less than 10 weeks of age (excluding sucklings)
47
Growing pigs 10 to 17 weeks of age (porkers and baconers)
92
Growing pigs over 17 weeks of age (baconers)
138
This determination is signed by me on the 17th day of May 2000.
MARTIN SMITH, General Manager (Adjudication & Rulings).