New Zealand Gazette – 1998 – No. 74

Page 1648

✨ Livestock Market Values

NEW ZEALAND GAZETTE

No. 74

For the purposes of section EL 8 (1) of the Income Tax Act 1994 the national average market values of specified livestock, for the 1997–98 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	35.00
	Ram and wether hoggets	32.00
	Two-tooth ewes	49.00
	Mixed-age ewes (rising three-year and four-year old ewes)	42.00
	Rising five-year and older ewes	34.00
	Mixed-age wethers	29.00
	Breeding rams	109.00

| Beef cattle | |
| Beef breeds and beef crosses: |
| | Rising one-year heifers | 170.00
| | Rising two-year heifers | 321.00
| | Mixed-age cows | 402.00
| | Rising one-year steers and bulls | 249.00
| | Rising two-year steers and bulls | 393.00
| | Rising three-year and older steers and bulls | 494.00
| | Breeding bulls | 1,079.00

| Dairy cattle | |
| Friesian and related breeds: |
| | Rising one-year heifers | 263.00
| | Rising two-year heifers | 517.00
| | Mixed-age cows | 651.00
| | Rising one-year steers and bulls | 214.00
| | Rising two-year steers and bulls | 364.00
| | Rising three-year and older steers and bulls | 489.00
| | Breeding bulls | 646.00
| Jersey and other dairy cattle: |
| | Rising one-year heifers | 253.00
| | Rising two-year heifers | 505.00
| | Mixed-age cows | 641.00
| | Rising one-year steers and bulls | 135.00
| | Rising two-year and older steers and bulls | 284.00
| | Breeding bulls | 531.00

| Deer | |
| Red deer: | |
| | Rising one-year hinds | 134.00
| | Rising two-year hinds | 247.00
| | Mixed-age hinds | 314.00
| | Rising one-year stags | 165.00
| | Rising two-year and older stags (non-breeding) | 281.00
| | Breeding stags | 1,436.00
| Wapiti, elk, and related crossbreeds: |
| | Rising one-year hinds | 169.00
| | Rising two-year hinds | 286.00
| | Mixed-age hinds | 345.00
| | Rising one-year stags | 198.00
| | Rising two-year and older stags (non-breeding) | 316.00
| | Breeding stags | 1,453.00
| Other breeds: | |
| | Rising one-year hinds | 50.00
| | Rising two-year hinds | 100.00
| | Mixed-age hinds | 123.00
| | Rising one-year stags | 73.00
| | Rising two-year and older stags (non-breeding) | 117.00
| | Breeding stags | 335.00

| Goats | |
| Angora and angora crosses (mohair producing): |
| | Rising one-year does | 15.00
| | Mixed-age does | 21.00
| | Rising one-year bucks (non-breeding)/wethers | 18.00
| | Bucks (non-breeding)/wethers over one year | 21.00
| | Breeding bucks | 80.00
| Other fibre and meat producing goats (Cashmere or Cashgora producing): |
| | Rising one-year does | 16.00
| | Mixed-age does | 23.00
| | Rising one-year bucks (non-breeding)/wethers | 18.00
| | Bucks (non-breeding)/wethers over one year | 23.00
| | Breeding bucks | 70.00

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VUW Te Waharoa — NZ Gazette 1998, No 74

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✨ LLM interpretation of page content

💰 National Average Market Values of Specified Livestock Determination 1998 (continued from previous page)

Domain💰 Finance & Revenue
KeywordsIncome Tax, livestock, market values, determination, 1997-98 income year

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