Income Tax Act 2007

Schedule 17: Types and classes of livestock

You could also call this:

"What kinds of farm animals are there?"

The Income Tax Act 2007 has a schedule about types and classes of livestock. You can find information about different kinds of animals like beef cattle, dairy cattle, and deer. The schedule lists classes of livestock, such as rising 1 year heifers or mixed-age cows, for each type of animal. You can look at the schedule to learn more about the different classes of livestock, including pigs, sheep, and goats.

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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.

This page was last updated on 1 January 2026 — View changes

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Schedule 15: Excepted residential land, or

"What 'Excepted residential land' means in the Income Tax Act"

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

"Livestock categories and costs for tax purposes"

17Types and classes of livestock Empowered by ss EC 15, YA 1

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).