National Average Market Values of Specified Livestock Determination 2015
2015 determination lists the national average market values (NAMV) of specified livestock.
This determination may be cited as "National average market values of specified livestock determination, 2015".
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 2014-2015 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 2014-2015 income year, are as set out in the following table.
| Type of Livestock | Classes of Livestock | Average Market Value per Head |
|---|---|---|
| $ | ||
| Sheep | ||
| Ewe hoggets | 88.00 | |
| Ram and wether hoggets | 83.00 | |
| Two-tooth ewes | 126.00 | |
| Mixed-age ewes (rising three-year and four-year old ewes) | 113.00 | |
| Rising five-year and older ewes | 90.00 | |
| Mixed-age wethers | 73.00 | |
| Breeding rams | 253.00 | |
| Beef cattle | ||
| Beef breeds and beef crosses: | ||
| Rising one-year heifers | 607.00 | |
| Rising two-year heifers | 940.00 | |
| Mixed-age cows | 1,171.00 | |
| Rising one-year steers and bulls | 706.00 | |
| Rising two-year steers and bulls | 1,104.00 | |
| Rising three-year and older steers and bulls | 1,376.00 | |
| Breeding bulls | 2,293.00 | |
| Dairy cattle | ||
| Friesian and related breeds, Jersey and other dairy breeds: | ||
| Rising one-year heifers | 681.00 | |
| Rising two-year heifers | 1,324.00 | |
| Mixed-age cows | 1,655.00 | |
| Rising one-year steers and bulls | 501.00 | |
| Rising two-year steers and bulls | 900.00 | |
| Rising three-year and older steers and bulls | 1,177.00 | |
| Breeding bulls | 1,641.00 | |
| Deer | ||
| Red deer, wapiti, elk and related crossbreeds: | ||
| Rising one-year hinds | 169.00 | |
| Rising two-year hinds | 333.00 | |
| Mixed-age hinds | 375.00 | |
| Rising one-year stags | 215.00 | |
| Rising two-year and older stags (non-breeding) | 434.00 | |
| Breeding stags | 1,478.00 | |
| Other breeds: | ||
| Rising one-year hinds | 89.00 | |
| Rising two-year hinds | 164.00 | |
| Mixed-age hinds | 201.00 | |
| Rising one-year stags | 127.00 | |
| Rising two-year and older stags (non-breeding) | 204.00 | |
| Breeding stags | 569.00 | |
| Goats | ||
| Angora and angora crosses (mohair producing): | ||
| Rising one-year does | 44.00 | |
| Mixed-age does | 55.00 | |
| Rising one-year bucks (non-breeding)/wethers | 42.00 | |
| Bucks (non-breeding)/wethers over one year | 50.00 | |
| Breeding bucks | 303.00 | |
| Other fibre and meat producing goats (cashmere or cashgora producing): | ||
| Rising one-year does | 45.00 | |
| Mixed-age does | 57.00 | |
| Rising one-year bucks (non-breeding)/wethers | 45.00 | |
| Bucks (non-breeding)/wethers over one year | 53.00 | |
| Breeding bucks | 285.00 | |
| Milking (dairy) goats: | ||
| Rising one-year does | 320.00 | |
| Does over one year | 380.00 | |
| Breeding bucks | 250.00 | |
| Other dairy goats | 20.00 | |
| Pigs | ||
| Breeding sows less than one year of age | 208.00 | |
| Breeding sows over one year | 268.00 | |
| Breeding boars | 330.00 | |
| Weaners less than 10 weeks of age (excluding sucklings) | 75.00 | |
| Growing pigs 10 to 17 weeks of age (porkers and baconers) | 154.00 | |
| Growing pigs over 17 weeks of age (baconers) | 226.00 | |
This determination is signed by Rob Wells on the 11th day of May 2015.
Rob Wells
LTS Manager
Technical Standards