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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.

National standard costs for specified livestock determination 2017

This determination is made in terms of section EC 23 on the Income Tax Act 2007. It shall apply to any specified livestock on hand at the end of the 2016 - 2017 income year where the taxpayer has elected to value that livestock under the national standard cost scheme for that income year.

Income Tax (National Standard Costs for Livestock) Determination 2016

This determination is made in terms of section EC 24 of the Income Tax Act 2007 and section 91AAD(9) of the Tax Administration Act 1994. The determination applies from the 2015-2016 income years and varies some of the wording used in the Income Tax (National Standard Costs for Livestock)Determination 1993 and the Income Tax (National Standard Costs for Livestock) Determination 1994.

National standard costs for specified livestock determination 2016

This determination is made in terms of section EC 23 on the Income Tax Act 2007. It shall apply to any specified livestock on hand at the end of the 2015 - 2016 income year where the taxpayer has elected to value that livestock under the national standard cost scheme for that income year.

National standard costs for specified livestock determination 2015

This determination is made in terms of section EC 23 on the Income Tax Act 2007. It shall apply to any specified livestock on hand at the end of the 2014 - 2015 income year where the taxpayer has elected to value that livestock under the national standard cost scheme for that income year.

National standard costs for specified livestock determination 2014

This determination is made in terms of section EC 23 on the Income Tax Act 2007. It shall apply to any specified livestock on hand at the end of the 2013 - 2014 income year where the taxpayer has elected to value that livestock under the national standard cost scheme for that income year.

National standard costs for specified livestock determination 2013

This determination is made in terms of section EC 23 on the Income Tax Act 2007. It shall apply to any specified livestock on hand at the end of the 2012 - 2013 income year where the taxpayer has elected to value that livestock under the national standard cost scheme for that income year.

National standard costs for specified livestock determination 2012

This determination is made in terms of section EC 23 on the Income Tax Act 2007. It shall apply to any specified livestock on hand at the end of the 2011 - 2012 income year where the taxpayer has elected to value that livestock under the national standard cost scheme for that income year.

Income Tax (National Standard Costs for Livestock) Determination 1994

This determination applies in respect of the valuation of specified livestock under the national standard cost scheme for the 1993-94 income year and subsequent income years.

Income Tax (National Standard Costs for Livestock) Determination 1993

This determination applies in respect of the valuation of specified livestock under the national standard cost scheme for the 1992-93 income year and subsequent income years.