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 cattle. The third column lists the types of costs to be declared, like breeding, rearing, and growing. You can find the different categories and costs for various types of livestock, including deer, goats, pigs, and sheep, in the schedule. Each type of livestock has its own set of categories and costs that must be declared.