The Income Tax Act 2007 has a schedule that lists categories of livestock. You need to know the national standard costs for these categories. The schedule is empowered by sections ss EC 23 and EC 24 of the Act. The schedule has a table with three columns. The first column lists types of livestock, such as beef cattle and dairy cattle. The second column lists categories for which national standard costs must be declared, like rising 1 year or rising 2 year. The third column lists the types of costs to be declared, such as breeding, rearing, and growing. You can find the specific categories and costs for different types of livestock in the table. For example, for beef cattle, the categories are rising 1 year, rising 2 year, and rising 3 year male non-breeding cattle. The costs to be declared for these categories are breeding, rearing, and growing, or rearing and growing.