[QUOTE=xafalcon;684092]Easy
In non-irrigated areas it should be ratio'ed on head count and animal type
/QUOTE]
It should then be on rainfall - because that is what flows over the ground, picking up pollutants on the way to the river.

Clearly this is all very tricky. And quite obviuosly Labour hasnt given it any thought despite their 9 years thumb twiddling in opposition.

Its no wonder jacinda has today announced no changes in tax till next elections.

(And all this is without maori input into the water tax)