For the purposes of paragraph 70-55(1)(b) of the Act, the cost prescribed for each animal in a class of live stock specified in column 1 of an item in the following table is the amount specified in column 2 of that item.
Cost of natural increase of live stock | ||
Item |
Column 1 Class of live stock |
Column 2 Cost $ |
1 |
cattle |
20.00 |
2 |
deer |
20.00 |
3 |
emus |
8.00 |
4 |
goats |
4.00 |
5 |
horses |
20.00 |
6 |
pigs |
12.00 |
7 |
poultry |
0.35 |
8 |
sheep |
4.00 |