Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsFor paragraph 70‑55 (1) (b) of the Act, the cost prescribed for each animal in a class of live stock set out in column 1 of the following table is the amount applicable to that class in column 2 of the table.
|
Column 1 |
Column 2 |
|
cattle |
20.00 |
|
deer |
20.00 |
|
emus |
8.00 |
|
goats |
4.00 |
|
horses |
20.00 |
|
pigs |
12.00 |
|
poultry |
0.35 |
|
sheep |
4.00 |
Note For the cost prescribed for natural increase occurring before the 1997‑98 year of income, see subregulation 10 (3) of the Income Tax Regulations.