This determination may be cited as “The National Average Market Values of Specified Livestock Determination, 2006”.
This determination is made in terms of section EC 15 of the Income Tax Act 2004 and shall apply to specified livestock on hand at the end of the 2005-2006 income year.
For the purposes of section EC 15 of the Income Tax Act 2004, the national average market values of specified livestock for the 2005-2006 income year are as set out in
the following table.
Table
National Average Market Values of Specified Livestock
Type ofLivestock Classes of Livestock Average Market Value per Head$
Sheep Ewe hoggets 58.00
Ram and wether hoggets 48.00
Two-tooth ewes 87.00
Mixed-age ewes (rising three-year and four-year ewes) 77.00
Rising five-year and older ewes 57.00
Mixed-age wethers 39.00
Breeding rams 172.00
Beef cattle Beef breeds and beef crosses:
Rising one-year heifers 402.00
Rising two-year heifers 626.00
Mixed-age cows 753.00
Rising one-year steers and bulls 497.00
Rising two-year steers and bulls 712.00
Rising three-year and older steers and bulls 856.00
Breeding bulls 1,645.00
Dairy cattle Friesian and related breeds:
Rising one-year heifers 562.00
Rising two-year heifers 1,037.00
Mixed-age cows 1,187.00
Rising one-year steers and bulls 419.00
Rising two-year steers and bulls 665.00
Rising three-year and older steers and bulls 850.00
Breeding bulls 1,126.00
Jersey and other dairy cattle:
Rising one-year heifers 482.00
Rising two-year heifers 956.00
Mixed-age cows 1,128.00
Rising one-year steers and bulls 292.00
Rising two-year and older steers and bulls 529.00
Breeding bulls 867.00
Deer Red deer:
Rising one-year hinds 78.00
Rising two-year hinds 172.00
Mixed-age hinds 191.00
Rising one-year stags 109.00
Rising two-year and older stags (non-breeding) 197.00
Breeding stags 968.00
Wapiti, elk and related crossbreeds:
Rising one-year hinds 99.00
Rising two-year hinds 195.00
Mixed-age hinds 220.00
Rising one-year stags 129.00
Rising two-year and older stags (non-breeding) 229.00
Breeding stags 930.00
Other breeds:
Rising one-year hinds 42.00
Rising two-year hinds 82.00
Mixed-age hinds 109.00
Rising one-year stags 57.00
Rising two-year and older stags (non-breeding) 111.00
Breeding stags 251.00
Goats Angora and angora crosses (mohair producing):
Rising one-year does 32.00
Mixed-age does 50.00
Rising one-year bucks(non-breeding)/wethers 30.00
Bucks (non-breeding)/wethers over one year 35.00
Breeding bucks 103.00
Other fibre and meat producing goats (Cashmere or Cashgora producing):
Rising one-year does 32.00
Mixed-age does 45.00
Rising one-year bucks(non-breeding)/wethers 27.00
Bucks (non-breeding)/wethers over one year 33.00
Breeding bucks 88.00
Milking (dairy) goats:
Rising one-year does 170.00
Does over one year 250.00
Breeding bucks 300.00
Other dairy goats 25.00
Pigs Breeding sows less than one year of age 228.00
Breeding sows over one year of age 258.00
Breeding boars 286.00
Weaners less than 10 weeks of age (excluding sucklings) 60.00
Growing pigs 10 to 17 weeks of age (porkers and baconers) 103.00
Growing pigs over 17 weeks of age (baconers) 147.00
This determination is signed by me on the 24th day of May 2006.
MARTIN SMITH, Chief Tax Counsel.