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National Average Market Values of Specified Livestock Determination 2015

This determination may be cited as "National average market values of specified livestock determination, 2015".

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 2014-2015 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 2014-2015 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 88.00
  Ram and wether hoggets 83.00
  Two-tooth ewes 126.00
  Mixed-age ewes (rising three-year and four-year old ewes) 113.00
  Rising five-year and older ewes 90.00
  Mixed-age wethers 73.00
  Breeding rams 253.00
Beef cattle
Beef breeds and beef crosses:
  Rising one-year heifers 607.00
  Rising two-year heifers 940.00
  Mixed-age cows 1,171.00
  Rising one-year steers and bulls 706.00
  Rising two-year steers and bulls 1,104.00
  Rising three-year and older steers and bulls 1,376.00
  Breeding bulls 2,293.00
Dairy cattle
Friesian and related breeds, Jersey and other dairy breeds:
  Rising one-year heifers 681.00
  Rising two-year heifers 1,324.00
  Mixed-age cows 1,655.00
  Rising one-year steers and bulls 501.00
  Rising two-year steers and bulls 900.00
  Rising three-year and older steers and bulls 1,177.00
  Breeding bulls 1,641.00
Deer
Red deer, wapiti, elk and related crossbreeds:
  Rising one-year hinds 169.00
  Rising two-year hinds 333.00
  Mixed-age hinds 375.00
  Rising one-year stags 215.00
  Rising two-year and older stags (non-breeding) 434.00
  Breeding stags 1,478.00
Other breeds:
  Rising one-year hinds 89.00
  Rising two-year hinds 164.00
  Mixed-age hinds 201.00
  Rising one-year stags 127.00
  Rising two-year and older stags (non-breeding) 204.00
  Breeding stags 569.00
Goats
Angora and angora crosses (mohair producing):
  Rising one-year does 44.00
  Mixed-age does 55.00
  Rising one-year bucks (non-breeding)/wethers 42.00
  Bucks (non-breeding)/wethers over one year 50.00
  Breeding bucks 303.00
Other fibre and meat producing goats (cashmere or cashgora producing):
  Rising one-year does 45.00
  Mixed-age does 57.00
  Rising one-year bucks (non-breeding)/wethers 45.00
  Bucks (non-breeding)/wethers over one year 53.00
  Breeding bucks 285.00
Milking (dairy) goats:
  Rising one-year does 320.00
  Does over one year 380.00
  Breeding bucks 250.00
  Other dairy goats 20.00
Pigs
  Breeding sows less than one year of age 208.00
  Breeding sows over one year 268.00
  Breeding boars 330.00
  Weaners less than 10 weeks of age (excluding sucklings) 75.00
  Growing pigs 10 to 17 weeks of age (porkers and baconers) 154.00
  Growing pigs over 17 weeks of age (baconers) 226.00

 

This determination is signed by Rob Wells on the 11th day of May 2015.

Rob Wells
LTS Manager
Technical Standards