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Technical tax area
Te wahi mo te take hangarau
Livestock determinations: National average market values of specified livestock determinations

National average market values of specified livestock determination 2010

National Average Market Values of Specified Livestock Determination 2010.

This determination may be cited as "The National Average Market Values of Specified Livestock Determination, 2010".

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 2009-2010 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 2009-2010 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 81.00
  Two-tooth ewes 122.00
  Mixed-age ewes (rising three-year and four-year old ewes) 107.00
  Rising five-year and older ewes 88.00
  Mixed-age wethers 65.00
  Breeding rams 237.00
Beef cattle
Beef breeds and beef crosses:
  Rising one-year heifers 448.00
  Rising two-year heifers 680.00
  Mixed-age cows 791.00
  Rising one-year steers and bulls 566.00
  Rising two-year steers and bulls 791.00
  Rising three-year and older steers and bulls 915.00
  Breeding bulls 1799.00
Dairy cattle
Friesian and related breeds:
  Rising one-year heifers 691.00
  Rising two-year heifers 1106.00
  Mixed-age cows 1378.00
  Rising one-year steers and bulls 393.00
  Rising two-year steers and bulls 635.00
  Rising three-year and older steers and bulls 773.00
  Breeding bulls 1101.00
Jersey and other dairy cattle:
  Rising one-year heifers 575.00
  Rising two-year heifers 1014.00
  Mixed-age cows 1275.00
  Rising one-year steers and bulls 335.00
  Rising two-year and older steers and bulls 557.00
  Breeding bulls 984.00
Deer
Red deer:
  Rising one-year hinds 201.00
  Rising two-year hinds 350.00
  Mixed-age hinds 410.00
  Rising one-year stags 240.00
  Rising two-year and older stags (non-breeding) 385.00
  Breeding stags 1257.00
Wapiti, elk and related crossbreeds:
  Rising one-year hinds 254.00
  Rising two-year hinds 397.00
  Mixed-age hinds 460.00
  Rising one-year stags 306.00
  Rising two-year and older stags (non-breeding) 456.00
  Breeding stags 1322.00
Other breeds:
  Rising one-year hinds 134.00
  Rising two-year hinds 214.00
  Mixed-age hinds 256.00
  Rising one-year stags 162.00
  Rising two-year and older stags (non-breeding) 255.00
  Breeding stags 525.00
Goats
Angora and angora crosses (mohair producing):
  Rising one-year does 57.00
  Mixed-age does 73.00
  Rising one-year bucks (non-breeding)/wethers 42.00
  Bucks (non-breeding)/wethers over one year 55.00
  Breeding bucks 240.00
Other fibre and meat producing goats (cashmere or cashgora producing):
  Rising one-year does 62.00
  Mixed-age does 71.00
  Rising one-year bucks (non-breeding)/wethers 44.00
  Bucks (non-breeding)/wethers over one year 52.00
  Breeding bucks 305.00
Milking (dairy) goats:
  Rising one-year does 160.00
  Does over one year 230.00
  Breeding bucks 330.00
  Other dairy goats 50.00
Pigs
  Breeding sows less than one year of age 219.00
  Breeding sows over one year 295.00
  Breeding boars 310.00
  Weaners less than 10 weeks of age (excluding sucklings) 75.00
  Growing pigs 10 to 17 weeks of age (porkers and baconers) 142.00
  Growing pigs over 17 weeks of age (baconers) 208.00

 

This determination is signed by me on the 20th day of May 2010.

Rob Wells
LTS Manager, Technical Standards
Legal and Technical Services

 

 

 


Date published: 25 May 2010

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