This determination may be cited as “The National Average Market Values of Specified Livestock Determination, 2008”.
This determination is made in terms of section EC15 of the Income Tax Act 2004 and shall apply to specified livestock on hand at the end of the 2007–2008 income year.
For the purposes of section EC15 of the Income Tax Act 2004, the national average market values of specified livestock for the 2007–2008 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 52.00
Ram and wether hoggets 49.00
Two-tooth ewes 60.00
Mixed-age ewes (rising three-year and four-year ewes) 50.00
Rising five-year and older ewes 41.00
Mixed-age wethers 32.00
Breeding rams 190.00
Beef cattle Beef breeds and beef crosses:
Rising one-year heifers 333.00
Rising two-year heifers 547.00
Mixed-age cows 638.00
Rising one-year steers and bulls 427.00
Rising two-year steers and bulls 640.00
Rising three-year and older steers and bulls 801.00
Breeding bulls 1,464.00
Dairy cattle Friesian and related breeds:
Rising one-year heifers 1,037.00
Rising two-year heifers 1,856.00
Mixed-age cows 2,150.00
Rising one-year steers and bulls 292.00
Rising two-year steers and bulls 480.00
Rising three-year and older steers and bulls 664.00
Breeding bulls 1,062.00
Jersey and other dairy cattle:
Rising one-year heifers 920.00
Rising two-year heifers 1,702.00
Mixed-age cows 2,079.00
Rising one-year steers and bulls 225.00
Rising two-year and older steers and bulls 478.00
Breeding bulls 884.00
Deer Red deer:
Rising one-year hinds 152.00
Rising two-year hinds 309.00
Mixed-age hinds 363.00
Rising one-year stags 198.00
Rising two-year and older stags (non-breeding) 421.00
Breeding stags 1,064.00
Wapiti, elk and related crossbreeds:
Rising one-year hinds 186.00
Rising two-year hinds 347.00
Mixed-age hinds 399.00
Rising one-year stags 229.00
Rising two-year and older stags (non-breeding) 415.00
Breeding stags 1,146.00
Other breeds:
Rising one-year hinds 100.00
Rising two-year hinds 140.00
Mixed-age hinds 176.00
Rising one-year stags 109.00
Rising two-year and older stags (non-breeding) 188.00
Breeding stags 432.00
Goats Angora and angora crosses (mohair producing):
Rising one-year does 26.00
Mixed-age does 41.00
Rising one-year bucks(non-breeding)/wethers 23.00
Bucks (non-breeding)/wethers over one year 26.00
Breeding bucks 86.00
Other fibre and meat producing goats (Cashmere or Cashgora producing):
Rising one-year does 41.00
Mixed-age does 48.00
Rising one-year bucks(non-breeding)/wethers 29.00
Bucks (non-breeding)/wethers over one year 29.00
Breeding bucks 240.00
Milking (dairy) goats:
Rising one-year does 180.00
Does over one year 260.00
Breeding bucks 350.00
Other dairy goats 50.00
Pigs Breeding sows less than one year of age 195.00
Breeding sows over one year of age 219.00
Breeding boars 262.00
Weaners less than 10 weeks of age (excluding sucklings) 56.00
Growing pigs 10 to 17 weeks of age (porkers and baconers) 121.00
Growing pigs over 17 weeks of age (baconers) 168.00
This determination is signed by me on the 23rd day of May 2008.
SUSAN PRICE, Director, Public Rulings.