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National Average Market Values of Specified Livestock Determination 2013

This determination may be cited as "National average market values of specified livestock determination, 2013".

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 2012-2013 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 2012-2013 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 78.00
  Ram and wether hoggets 69.00
  Two-tooth ewes 121.00
  Mixed-age ewes (rising three-year and four-year old ewes) 102.00
  Rising five-year and older ewes 82.00
  Mixed-age wethers 63.00
  Breeding rams 273.00
Beef cattle
Beef breeds and beef crosses:
  Rising one-year heifers 456.00
  Rising two-year heifers 724.00
  Mixed-age cows 872.00
  Rising one-year steers and bulls 546.00
  Rising two-year steers and bulls 837.00
  Rising three-year and older steers and bulls 1,048.00
  Breeding bulls 2,098.00
Dairy cattle
Friesian and related breeds:
  Rising one-year heifers 892.00
  Rising two-year heifers 1,560.00
  Mixed-age cows 1,873.00
  Rising one-year steers and bulls 442.00
  Rising two-year steers and bulls 736.00
  Rising three-year and older steers and bulls 1,007.00
  Breeding bulls 1,337.00
Jersey and other dairy cattle:
  Rising one-year heifers 668.00
  Rising two-year heifers 1,343.00
  Mixed-age cows 1,627.00
  Rising one-year steers and bulls 342.00
  Rising two-year and older steers and bulls 597.00
  Breeding bulls 1,091.00
Deer
Red deer:
  Rising one-year hinds 188.00
  Rising two-year hinds 369.00
  Mixed-age hinds 416.00
  Rising one-year stags 235.00
  Rising two-year and older stags (non-breeding) 414.00
  Breeding stags 1,298.00
Wapiti, elk and related crossbreeds:
  Rising one-year hinds 227.00
  Rising two-year hinds 409.00
  Mixed-age hinds 585.00
  Rising one-year stags 286.00
  Rising two-year and older stags (non-breeding) 464.00
  Breeding stags 1,492.00
Other breeds:
  Rising one-year hinds 97.00
  Rising two-year hinds 189.00
  Mixed-age hinds 214.00
  Rising one-year stags 127.00
  Rising two-year and older stags (non-breeding) 223.00
  Breeding stags 608.00
Goats
Angora and angora crosses (mohair producing):
  Rising one-year does 68.00
  Mixed-age does 90.00
  Rising one-year bucks (non-breeding)/wethers 49.00
  Bucks (non-breeding)/wethers over one year 60.00
  Breeding bucks 318.00
Other fibre and meat producing goats (cashmere or cashgora producing):
  Rising one-year does 64.00
  Mixed-age does 93.00
  Rising one-year bucks (non-breeding)/wethers 51.00
  Bucks (non-breeding)/wethers over one year 62.00
  Breeding bucks 311.00
Milking (dairy) goats:
  Rising one-year does 500.00
  Does over one year 620.00
  Breeding bucks 300.00
  Other dairy goats 20.00
Pigs
  Breeding sows less than one year of age 189.00
  Breeding sows over one year 255.00
  Breeding boars 344.00
  Weaners less than 10 weeks of age (excluding sucklings) 68.00
  Growing pigs 10 to 17 weeks of age (porkers and baconers) 133.00
  Growing pigs over 17 weeks of age (baconers) 196.00

 

This determination is signed by me on the 14th day of May 2013.

Rob Wells
LTS Manager, Technical Standards
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