Tax rate information according to the Duties Act 2000

Sale of cattle

  • Sales of live cattle are dutiable at the rate of $0.05 for every $20 or part of the total purchase money (excluding GST) for cattle sold in one lot, provided that duty for any one head of cattle does not exceed $5.
  • Sales of calves are dutiable at a flat rate of $0.15 each.
  • Sales of cattle carcasses are dutiable according to weight.
  • Carcasses up to and including 250kg attract a flat rate of $0.90 each.
  • Carcasses greater than 250kg are dutiable at a flat rate of $1.30 each.

Sale of sheep and goats

Sales of live sheep and goats, and sheep and goat carcasses, are dutiable at a flat rate of $0.12 each.

Sale of swine

Duty is payable on the sale of any swine at the rate of two cents ($0.02) for every $5 or part of $5 of the amount of the purchase money for one swine sold singly, or the total amount of the purchase money of swine sold in one lot.

The maximum amount of duty in respect of the sale of any one pig (whether sold singly or as part of a lot) is 16 cents ($0.16).