This determination may be cited as “The National Average Market Values of Specified Livestock Determination, 2009”.
This determination is made in terms of section EC 15 of the Income Tax Act 2007 and shall apply to specified livestock on hand at the end of the 2008–2009 income year.
For the purposes of section EC 15 of the Income Tax Act 2007, the national average market values of specified livestock for the 2008–2009 income year are as set out in the following table.
Table
National Average Market Values of Specified Livestock
Type of
Livestock Classes of Livestock Average Market Value per Head
$
Sheep Ewe hoggets 94.00
Ram and wether hoggets 88.00
Two-tooth ewes 116.00
Mixed-age ewes (rising three-year and four-year ewes) 99.00
Rising five-year and older ewes 81.00
Mixed-age wethers 56.00
Breeding rams 218.00
Beef cattle Beef breeds and beef crosses:
Rising one-year heifers 429.00
Rising two-year heifers 663.00
Mixed-age cows 770.00
Rising one-year steers and bulls 534.00
Rising two-year steers and bulls 748.00
Rising three-year and older steers and bulls 908.00
Breeding bulls 1,743.00
Dairy cattle Friesian and related breeds:
Rising one-year heifers 511.00
Rising two-year heifers 1,083.00
Mixed-age cows 1,312.00
Rising one-year steers and bulls 381.00
Rising two-year steers and bulls 576.00
Rising three-year and older steers and bulls 724.00
Breeding bulls 1,220.00
Jersey and other dairy cattle:
Rising one-year heifers 434.00
Rising two-year heifers 953.00
Mixed-age cows 1,243.00
Rising one-year steers and bulls 322.00
Rising two-year and older steers and bulls 577.00
Breeding bulls 998.00
Deer Red deer:
Rising one-year hinds 272.00
Rising two-year hinds 460.00
Mixed-age hinds 514.00
Rising one-year stags 318.00
Rising two-year and older stags (non-breeding) 530.00
Breeding stags 1,393.00
Wapiti, elk and related crossbreeds:
Rising one-year hinds 318.00
Rising two-year hinds 484.00
Mixed-age hinds 551.00
Rising one-year stags 366.00
Rising two-year and older stags (non-breeding) 574.00
Breeding stags 1,678.00
Other breeds:
Rising one-year hinds 80.00
Rising two-year hinds 122.00
Mixed-age hinds 153.00
Rising one-year stags 85.00
Rising two-year and older stags (non-breeding) 152.00
Breeding stags 340.00
Goats Angora and angora crosses (mohair producing):
Rising one-year does 20.00
Mixed-age does 25.00
Rising one-year bucks
(non-breeding)/wethers 10.00
Bucks (non-breeding)/wethers over one year 12.00
Breeding bucks 64.00
Other fibre and meat producing goats (Cashmere or Cashgora producing):
Rising one-year does 28.00
Mixed-age does 29.00
Rising one-year bucks
(non-breeding)/wethers 23.00
Bucks (non-breeding)/wethers over one year 18.00
Breeding bucks 168.00
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 154.00
Breeding sows over one year of age 179.00
Breeding boars 190.00
Weaners less than 10 weeks of age (excluding sucklings) 52.00
Growing pigs 10 to 17 weeks of age (porkers and baconers) 87.00
Growing pigs over 17 weeks of age (baconers) 126.00
This determination is signed by me on the 15th day of May 2009.
SUSAN PRICE, Director, Public Rulings.