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Livestock determinations: National average market values of specified livestock determinations

National Average Market Values of Specified Livestock Determination 2012

This determination may be cited as "National average market values of specified livestock determination, 2012".

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 2011-2012 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 2011-2012 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 119.00
  Ram and wether hoggets 101.00
  Two-tooth ewes  191.00
  Mixed-age ewes (rising three-year and four-year old ewes) 166.00
  Rising five-year and older ewes 138.00
  Mixed-age wethers 78.00
  Breeding rams 305.00
Beef cattle
Beef breeds and beef crosses:
  Rising one-year heifers 558.00
  Rising two-year heifers 807.00
  Mixed-age cows 1025.00
  Rising one-year steers and bulls 665.00
  Rising two-year steers and bulls 921.00
  Rising three-year and older steers and bulls 1100.00
  Breeding bulls  1992.00
Dairy cattle
Friesian and related breeds:
  Rising one-year heifers 1234.00
  Rising two-year heifers  1806.00
  Mixed-age cows  2155.00
  Rising one-year steers and bulls 521.00
  Rising two-year steers and bulls 822.00
  Rising three-year and older steers and bulls 1077.00
  Breeding bulls 1526.00
Jersey and other dairy cattle:
  Rising one-year heifers  955.00
  Rising two-year heifers 1620.00
  Mixed-age cows   1923.00
  Rising one-year steers and bulls 412.00
  Rising two-year and older steers and bulls 662.00
  Breeding bulls 1198.00
Deer
Red deer:
  Rising one-year hinds 243.00
  Rising two-year hinds 413.00
  Mixed-age hinds 455.00
  Rising one-year stags 276.00
  Rising two-year and older stags (non-breeding) 497.00
  Breeding stags 1464.00
Wapiti, elk and related crossbreeds:
  Rising one-year hinds 286.00
  Rising two-year hinds 469.00
  Mixed-age hinds 506.00
  Rising one-year stags 323.00
  Rising two-year and older stags (non-breeding) 540.00
  Breeding stags 1447.00
Other breeds:
  Rising one-year hinds 151.00
  Rising two-year hinds 231.00
  Mixed-age hinds 259.00
  Rising one-year stags 178.00
  Rising two-year and older stags (non-breeding) 260.00
  Breeding stags 646.00
Goats
Angora and angora crosses (mohair producing):
  Rising one-year does 73.00
  Mixed-age does 91.00
  Rising one-year bucks (non-breeding)/wethers 58.00
  Bucks (non-breeding)/wethers over one year 68.00
  Breeding bucks 340.00
Other fibre and meat producing goats (cashmere or cashgora producing):
  Rising one-year does 63.00
  Mixed-age does  85.00
  Rising one-year bucks (non-breeding)/wethers 56.00
  Bucks (non-breeding)/wethers over one year 61.00
  Breeding bucks 321.00
Milking (dairy) goats:
  Rising one-year does 500.00
  Does over one year 500.00
  Breeding bucks 300.00
  Other dairy goats  18.00
Pigs
  Breeding sows less than one year of age 221.00
  Breeding sows over one year 266.00
  Breeding boars 286.00
  Weaners less than 10 weeks of age (excluding sucklings) 70.00
  Growing pigs 10 to 17 weeks of age (porkers and baconers) 138.00
  Growing pigs over 17 weeks of age (baconers) 203.00

 

This determination is signed by me on the 16th day of May 2012.

Rob Wells
LTS Manager, Technical Standards
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