Sure. There is an existing tax rule to assist farmers in situations where they're facing drought, flood or excess moisture conditions which force them to sell livestock, essentially because they can't feed the animals as a result of those conditions. The existing rule allows farmers in those circumstances to defer the income from the forced sale of the livestock until a subsequent taxation year when the expectation would be they would normally be replenishing the herd at that point and they'd have a match between their income from the sale and their expense in acquiring new animals.
This measure from budget 2014 proposes to extend the types of livestock that qualify for this measure to include bees and all types of horses over 12 months of age that are kept for breeding.