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Technical tax area
Ngā tūmomo whakataunga me ngā aratohu

Livestock determinations

The Commissioner must, from time to time, make determinations of national standard costs of specified livestock and national average market values for specified livestock.

National average market values of specified livestock determinations

These determinations establish the national average market value of specified livestock for a specified period and are published in the June Tax Information Bulletin each year.

National standard costs for specified livestock determinations

These determinations establish the national standard costs of specified livestock for a specified period and are published in the March Tax Information Bulletin each year.