This determination may be cited as "The National Average Market Values of Specified Livestock Determination, 2001".
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 2000-2001 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 2000-2001 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 63
Ram and wether hoggets 61
Two-tooth ewes 72
Mixed-age ewes (rising three-year and four-year old ewes)
64
Rising five-year and older ewes 54
Mixed-age wethers 46
Breeding rams 134
Beef cattle Beef breeds and beef crosses:
Rising one-year heifers 423
Rising two-year heifers 667
Mixed-age cows 817
Rising one-year steers and bulls 541
Rising two-year steers and bulls 800
Rising three-year and older steers and bulls
992
Breeding bulls 2015
Dairy cattle Friesian and related breeds:
Rising one-year heifers 619
Rising two-year heifers 1125
Mixed-age cows 1313
Rising one-year steers and bulls 460
Rising two-year steers and bulls 752
Rising three-year and older steers and bulls
991
Breeding bulls 1302
Jersey and other dairy cattle:
Rising one-year heifers 588
Rising two-year heifers 1086
Mixed-age cows 1248
Rising one-year steers and bulls 274
Rising two-year and older steers and bulls
525
Breeding bulls 988
Deer Red deer:
Rising one-year hinds 251
Rising two-year hinds 405
Mixed-age hinds 450
Rising one-year stags 279
Rising two-year and older stags (non-breeding)
481
Breeding stags 1414
Wapiti, elk, and related crossbreeds:
Rising one-year hinds 292
Rising two-year hinds 455
Mixed-age hinds 511
Rising one-year stags 324
Rising two-year and older stags (non-breeding)
544
Breeding stags 1459
Other breeds:
Rising one-year hinds 87
Rising two-year hinds 140
Mixed-age hinds 157
Rising one-year stags 95
Rising two-year and older stags (non-breeding)
175
Breeding stags 332
Goats Angora and angora crosses (mohair producing):
Rising one-year does 49
Mixed-age does 74
Rising one-year bucks (non-breeding)/wethers
29
Bucks (non-breeding)
/wethers over one year
33
Breeding bucks 142
Other fibre and meat producing goats (cashmere or cashgora producing):
Rising one-year does 48
Mixed-age does 105
Rising one-year bucks (non-breeding)/wethers
33
Bucks (non-breeding)
/wethers over one year
35
Breeding bucks 191
Milking (dairy) goats:
Rising one-year does 60
Does over one year 163
Breeding bucks 100
Other dairy goats 25
Pigs Breeding sows less than one year of age
206
Breeding sows over one year of age
261
Breeding boars 304
Weaners less than 10 weeks of age (excluding sucklings)
52
Growing pigs 10 to 17 weeks of age (porkers and baconers)
87
Growing pigs over 17 weeks of age (baconers)
138
This determination is signed by me on the 15th day of May 2001.
MARTIN SMITH, General Manager (Adjudication
& Rulings)