National Standard Costs for Specified Livestock Determination 1999 This determination may be cited as ``The National Standard Costs for Specified Livestock Determination, 1999''. This determination is made in terms of section EL 3A of the Income Tax Act 1994. It shall apply to any specified livestock on hand at the end of the 199899 income year, where the taxpayer has elected to value that livestock under the national standard cost scheme for that income year. For the purposes of section EL 3A of the Income Tax Act 1994, the national standard costs for specified livestock, for the 199899 income year, are as set out in the following table. [tn,3] Kind of Livestock Category of Livestock National Standard Cost [tn,3] $ Sheep Rising 1 year 15.80 Rising 2 year 9.90 Dairy cattle Purchased bobby calves 115.00 Rising 1 year 407.00 Rising 2 year 63.90 Beef cattle Rising 1 year 139.00 Rising 2 year 82.10 Rising 3 year male non-breeding cattle (all breeds) 82.10 Deer Rising 1 year 53.60 Rising 2 year 26.30 Goats (meat Rising 1 year 11.80 and fibre) Rising 2 year 7.90 Goats (dairy) Rising 1 year 76.10 Rising 2 year 13.60 Pigs Weaners to 10 weeks of age 68.90 Growing pigs 10 to 17 weeks of age 54.00 [tn,3] This determination is signed by me on the 26th day of January 1999. MARTIN SMITH, General Manager (Adjudication & Rulings).