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Income Tax Act 2007

Schedule 17: Types and classes of livestock

You could also call this:

“List of farm animals and their categories for tax purposes”

This schedule lists different types of livestock and their classes for tax purposes. It includes beef cattle, dairy cattle, deer, goats, pigs, and sheep. For each type of livestock, there are specific classes based on age, gender, and purpose.

The schedule breaks down each type of livestock into more detailed categories. For example, beef cattle are divided into classes like rising 1 year heifers, mixed-age cows, and breeding bulls. Dairy cattle have similar classes, but they are specific to dairy breeds like Friesian and Jersey.

Other animals like deer, goats, pigs, and sheep also have their own unique classes. For instance, goats are separated into angora (for mohair), other fibre and meat-producing goats, and milking (dairy) goats. Each of these has further subdivisions based on age and gender.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1523350.

Topics:

Money and consumer rights > Taxes

Business > Industry rules

Environment and resources > Farming and fishing

Schedule 15: Excepted residential land, or

“Types of land not considered residential for tax purposes”

Schedule 18: Categories of livestock for which national standard costs to be declared, or

“Types of farm animals and their raising costs at different ages”

17Types and classes of livestock

This is a medium table on 2 pages having 2 columns. The first row on each page is the headings for the columns. The entries in the second column consist of lists in several lines of text.
Column 1 Types of livestock	Column 2 Classes of livestock
Beef cattle	Beef breeds and beef crosses Rising 1 year heifers Rising 2 year heifers Mixed-age cows Rising 1 year steers and bulls Rising 2 year steers and bulls Rising 3 year and older steers and bulls Breeding bulls
Dairy cattle	Friesian and related breeds, Jersey, and other dairy breeds Rising 1 year heifers Rising 2 year heifers Mixed-age cows Rising 1 year steers and bulls Rising 2 year steers and bulls Rising 3 year and older steers and bulls Breeding bulls
Deer	Red deer, wapiti, elk, and related crossbreeds Rising 1 year hinds Rising 2 year hinds Mixed-age hinds Rising 1 year stags Rising 2 year and older stags (non-breeding) Breeding stags
	Other breeds Rising 1 year hinds Rising 2 year hinds Mixed-age hinds Rising 1 year stags Rising 2 year and older stags (non-breeding) Breeding stags
Goats	Angora and angora crosses (mohair producing) Rising 1 year does Mixed-age does Rising 1 year bucks (non-breeding)/wethers Bucks (non-breeding)/wethers over 1 year Breeding bucks
	Other fibre and meat producing goats (cashmere or cashgora producing) Rising 1 year does Mixed-age does Rising 1 year bucks (non-breeding)/wethers Bucks (non-breeding)/wethers over 1 year Breeding bucks
	Milking (dairy) goats Rising 1 year does Does over 1 year Breeding bucks Other dairy goats
Pigs	Breeding sows less than 1 year of age Breeding sows over 1 year of age Breeding boars Weaners less than 10 weeks of age (excluding sucklings) Growing pigs 10 to 17 weeks of age (porkers/baconers) Growing pigs over 17 weeks of age (baconers)
Sheep	Ewe hoggets Ram and wether hoggets Two-tooth ewes Mixed-age ewes (rising 3 year and rising 4 year ewes) Rising 5 year and older ewes Mixed-age wethers Breeding rams

Notes

Schedule 17: amended (with effect on 1 April 2012 and applying for the 2014–15 and later income years and, for the purposes of section EC 8(3), applying for the 2012–13 and later income years), on 17 July 2013, by section 103(1)(a) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Schedule 17: amended (with effect on 1 April 2012 and applying for the 2014–15 and later income years and, for the purposes of section EC 8(3), applying for the 2012–13 and later income years), on 17 July 2013, by section 103(1)(b) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Schedule 17: amended (with effect on 1 April 2012 and applying for the 2014–15 and later income years and, for the purposes of section EC 8(3), applying for the 2012–13 and later income years), on 17 July 2013, by section 103(1)(c) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Schedule 17: amended (with effect on 1 April 2012 and applying for the 2014–15 and later income years and, for the purposes of section EC 8(3), applying for the 2012–13 and later income years), on 17 July 2013, by section 103(1)(d) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).