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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 250 kg attract a flat rate of $0.90 each.
  • Carcasses greater than 250 kg are dutiable at a flat rate of $1.30 each.

Sale of sheep and goats

  • From 1 January 2022, the rate is 27 cents ($0.27) for each sheep or goat, or each carcass of sheep or goat.
  • The rate will change to 35 cents ($0.35) from 1 January 2023.
  • From 1 January 2021 to 31 December 2021 the rate was 19 cents ($0.19).
  • Prior to 1 January 2021, the rate was 12 cents ($0.12).

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).

Last modified: 10 June 2022


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