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National Average Market Values of Specified Livestock Determination 2014

This determination may be cited as "National average market values of specified livestock determination, 2014".

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 2013-2014 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 2013-2014 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 94.00
  Ram and wether hoggets 90.00
  Two-tooth ewes 131.00
  Mixed-age ewes (rising three-year and four-year old ewes) 118.00
  Rising five-year and older ewes 101.00
  Mixed-age wethers 79.00
  Breeding rams 257.00
Beef cattle
Beef breeds and beef crosses:
  Rising one-year heifers 506.00
  Rising two-year heifers 799.00
  Mixed-age cows 986.00
  Rising one-year steers and bulls 614.00
  Rising two-year steers and bulls 933.00
  Rising three-year and older steers and bulls 1,145.00
  Breeding bulls 2,031.00
Dairy cattle
Friesian and related breeds:
  Rising one-year heifers 946.00
  Rising two-year heifers 1,616.00
  Mixed-age cows 1,963.00
  Rising one-year steers and bulls 442.00
  Rising two-year steers and bulls 780.00
  Rising three-year and older steers and bulls 1,040.00
  Breeding bulls 1,398.00
Jersey and other dairy cattle:
  Rising one-year heifers 699.00
  Rising two-year heifers 1,421.00
  Mixed-age cows 1,782.00
  Rising one-year steers and bulls 399.00
  Rising two-year and older steers and bulls 690.00
  Breeding bulls 1,255.00
Deer
Red deer:
  Rising one-year hinds 164.00
  Rising two-year hinds 313.00
  Mixed-age hinds 380.00
  Rising one-year stags 210.00
  Rising two-year and older stags (non-breeding) 360.00
  Breeding stags 1,341.00
Wapiti, elk and related crossbreeds:
  Rising one-year hinds 198.00
  Rising two-year hinds 352.00
  Mixed-age hinds 397.00
  Rising one-year stags 230.00
  Rising two-year and older stags (non-breeding) 385.00
  Breeding stags 1,403.00
Other breeds:
  Rising one-year hinds 105.00
  Rising two-year hinds 211.00
  Mixed-age hinds 229.00
  Rising one-year stags 140.00
  Rising two-year and older stags (non-breeding) 235.00
  Breeding stags 650.00
Goats
Angora and angora crosses (mohair producing):
  Rising one-year does 51.00
  Mixed-age does 66.00
  Rising one-year bucks (non-breeding)/wethers 48.00
  Bucks (non-breeding)/wethers over one year 57.00
  Breeding bucks 328.00
Other fibre and meat producing goats (cashmere or cashgora producing):
  Rising one-year does 51.00
  Mixed-age does 68.00
  Rising one-year bucks (non-breeding)/wethers 50.00
  Bucks (non-breeding)/wethers over one year 56.00
  Breeding bucks 340.00
Milking (dairy) goats:
  Rising one-year does 400.00
  Does over one year 550.00
  Breeding bucks 250.00
  Other dairy goats 20.00
Pigs
  Breeding sows less than one year of age 175.00
  Breeding sows over one year 235.00
  Breeding boars 335.00
  Weaners less than 10 weeks of age (excluding sucklings) 69.00
  Growing pigs 10 to 17 weeks of age (porkers and baconers) 136.00
  Growing pigs over 17 weeks of age (baconers) 211.00

 

This determination is signed by me on the 13th day of May 2014.

Sharyn Rea
Manager
Legal and Technical Services, Technical Standards