The beginning of this weird tax arrangement began with Roger Douglas. He started on farmers. If you were rearing calves a value was put on then for end of year and that went into income regardless if these animals were sold or not.Many complaints were made at the time but the scheme went ahead. The effect was that you ended up paying tax earlier than you otherwise would. I was never greatly affected as i tended to trade cattle and trading was and still is immediatly taxable if profit occures.What the purpose of altering it now is probable got a lot to do with the fact that the oil dipstick is located with the powers that be.