Income Tax Act 2007

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Schedule 17
Types and classes of livestock

ss EC 15, YA 1

Column 1 Column 2
Types of livestock 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
 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
  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 and older steers and bulls
 Breeding bulls
Deer Red deer
 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
  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
PigsBreeding 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)
SheepEwe 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