This determination may be cited as "The National Average Market Values of Specified Livestock Determination, 2002".
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 2001-2002 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 2001-2002 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 71.00
Ram and wether hoggets 65.00
Two-tooth ewes 99.00
Mixed-age ewes (rising three-year and four-year ewes)
86.00
Rising five-year and older ewes 70.00
Mixed-age wethers 54.00
Breeding rams 150.00
Beef cattle Beef breeds and beef crosses:
Rising one-year heifers 472.00
Rising two-year heifers 734.00
Mixed-age cows 916.00
Rising one-year steers and bulls 601.00
Rising two-year steers and bulls 852.00
Rising three-year and older steers and bulls
1,036.00
Breeding bulls 1,941.00
Dairy cattle Friesian and related breeds:
Rising one-year heifers 546.00
Rising two-year heifers 1,077.00
Mixed-age cows 1,225.00
Rising one-year steers and bulls 462.00
Rising two-year steers and bulls 752.00
Rising three-year and older steers and bulls 928.00
Breeding bulls 1,288.00
Jersey and other dairy cattle:
Rising one-year heifers 513.00
Rising two-year heifers 1,027.00
Mixed-age cows 1,174.00
Rising one-year steers and bulls 310.00
Rising two-year and older steers and bulls
533.00
Breeding bulls 937.00
Deer Red deer:
Rising one-year hinds 219.00
Rising two-year hinds 380.00
Mixed-age hinds 433.00
Rising one-year stags 241.00
Rising two-year and older stags (non-breeding)
422.00
Breeding stags 1438.00
Wapiti, elk and related crossbreeds:
Rising one-year hinds 241.00
Rising two-year hinds 402.00
Mixed-age hinds 455.00
Rising one-year stags 269.00
Rising two-year and older stags (non-breeding)
447.00
Breeding stags 1,570.00
Other breeds:
Rising one-year hinds 77.00
Rising two-year hinds 127.00
Mixed-age hinds 153.00
Rising one-year stags 86.00
Rising two-year and older stags (non-breeding)
155.00
Breeding stags 362.00
Goats Angora and angora crosses (mohair producing):
Rising one-year does 77.00
Mixed-age does 80.00
Rising one-year bucks
(non-breeding)/wethers
33.00
Bucks (non-breeding)/wethers over one year
36.00
Breeding bucks 266.00
Other fibre and meat producing goats (cashmere or cashgora producing):
Rising one-year does 55.00
Mixed-age does 90.00
Rising one-year bucks
(non-breeding)/wethers
41.00
Bucks (non-breeding)/wethers over one year
50.00
Breeding bucks 212.00
Milking (dairy) goats:
Rising one-year does 60.00
Does over one year 129.00
Breeding bucks 112.00
Other dairy goats 25.00
Pigs Breeding sows less than one year of age
275.00
Breeding sows over one year
of age
310.00
Breeding boars 359.00
Weaners less than 10 weeks of age (excluding sucklings)
57.00
Growing pigs 10 to 17 weeks of age (porkers and baconers)
107.00
Growing pigs over 17 weeks of age (baconers)
177.00
This determination is signed by me on the 20th day of
May 2002.
MARTIN SMITH, General Manager (Adjudication
& Rulings).