27 MAY 2004
NEW ZEALAND GAZETTE, No. 60

Type of Livestock
Classes of Livestock
Average Market Value per Head $

Wapiti, elk and related crossbreeds:
Rising one-year hinds
108.00

Rising two-year hinds
227.00

Mixed-age hinds
261.00

Rising one-year stags
135.00

Rising two-year and older stags (non-breeding)
249.00

Breeding stags
1,130.00

Other breeds:
Goats
Rising one-year hinds
37.00

Rising two-year hinds
68.00

Mixed-age hinds
80.00

Rising one-year stags
56.00

Rising two-year and older stags (non-breeding)
93.00

Breeding stags
229.00

Angora and angora crosses (mohair producing):
Rising one-year does
32.00

Mixed-age does
45.00

Rising one-year bucks (non-breeding)/wethers
26.00

Bucks (non-breeding)/wethers over one year
27.00

Breeding bucks
126.00

Type of Livestock
Classes of Livestock
Average Market Value per Head $

Other fibre and meat producing goats (Cashmere or Cashgora producing):
Rising one-year does
29.00

Mixed-age does
46.00

Rising one-year bucks (non-breeding)/wethers
23.00

Bucks (non-breeding)/wethers over one year
29.00

Breeding bucks
114.00

Milking (dairy) goats:
Rising one-year does
150.00

Does over one year
250.00

Breeding bucks
200.00

Other dairy goats
25.00

Pigs
Breeding sows less than one year of age
174.00

Breeding sows over one year of age
230.00

Breeding boars
247.00

Weaners less than 10 weeks of age (excluding sucklings)
55.00

Growing pigs 10 to 17 weeks of age (porkers and baconers)
93.00

Growing pigs over 17 weeks of age (baconers)
140.00

This determination is signed by me on the 25th day of May 2004.

MARTIN SMITH, General Manager (Adjudication & Rulings).

go3452

Tax Administration Act 1994

Determination DET 001: Standard-Cost Household Service for Childcare Providers

This Determination may be cited as “Determination DET 001: Standard-Cost Household Service for Childcare Providers”.

1. Explanation—(which does not form part of the Determination):

(a) This Determination sets out the standard-cost household service that has been provided as childcare services by taxpayers, who are natural persons, in their own domestic accommodation.

(b) It also sets out the components of expenditure that are generally incurred in the provision of the standard-cost household service by these taxpayers.

(c) This Determination determines a figure for a cost or costs that for the purpose of the Tax Administration Act 1994 may be treated as being incurred by a taxpayer in deriving:

(i) exempt income; and

(ii) gross income.

(d) This Determination also prescribes a method of calculating such a figure, as set out in paragraph (c).

2. Reference—This Determination is made pursuant to section 91AA of the Tax Administration Act 1994.

3. Scope of Determination—Except where its application is specifically excluded in another Determination or a fresh Determination pursuant to section 91AA (5) of the Tax Administration Act 1994, this Determination shall apply to all natural persons who are not registered for goods and services tax purposes and who have provided childcare services in their own domestic accommodation in accordance with the Education (Home-Based Care) Order 1992.

Subject to an adjustment based on the annual movement of the Consumers Price Index as at 31 March, this Determination, unless specifically withdrawn, shall apply from the 2004 to the 2008 income years (inclusive).