This determination may be cited as “The National Average Market Values of Specified Livestock Determination, 2007”.
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 2006–2007 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 2006–2007 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 54.00
Ram and wether hoggets 48.00
Two-tooth ewes 75.00
Mixed-age ewes (rising three-year and four-year ewes) 65.00
Rising five-year and older ewes 48.00
Mixed-age wethers 37.00
Breeding rams 215.00
Beef cattle Beef breeds and beef crosses:
Rising one-year heifers 406.00
Rising two-year heifers 620.00
Mixed-age cows 752.00
Rising one-year steers and bulls 502.00
Rising two-year steers and bulls 720.00
Rising three-year and older steers and bulls 882.00
Breeding bulls 1,546.00
Dairy cattle Friesian and related breeds:
Rising one-year heifers 594.00
Rising two-year heifers 1,075.00
Mixed-age cows 1,245.00
Rising one-year steers and bulls 379.00
Rising two-year steers and bulls 618.00
Rising three-year and older steers and bulls 797.00
Breeding bulls 1,067.00
Jersey and other dairy cattle:
Rising one-year heifers 524.00
Rising two-year heifers 986.00
Mixed-age cows 1,176.00
Rising one-year steers and bulls 271.00
Rising two-year and older steers and bulls 461.00
Breeding bulls 785.00
Deer Red deer:
Rising one-year hinds 152.00
Rising two-year hinds 270.00
Mixed-age hinds 296.00
Rising one-year stags 184.00