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The boy is heard saying 'come this way to make it easier' and 'I can't let you out of here alive' before approaching the possum from each side of the tree, hitting it each time.
At one point he zooms the camera onto the head of the hammer, which is covered in blood.
The attacker then says 'Now that is possum trapping' later saying 'I think it's dead, while zooming in on its bloodied face and ears.
The footage later cuts to the possum on the grass, where the boy continues to film as he stomps on it while wearing gumboots.
He then picks it up by the tail, walks down to the river bank and throws it across to the bank on the other side, saying 'Seeya mate'.
The final piece of footage shows him filming from behind the eyepiece of a gun, aiming at another possum in a tree, before he shoots and kills it.
Under New Zealand's Animal Welfare Act 1999, Section 30A (2) states a person commits an offence if the person recklessly ill treats a wild animal or an animal in a wild state.
The person who commits an offence against subsection 2 is liable for imprisonment for up to three years, or a fine up to $75,000 or both.
According to the Department of Conservation, possums are an introduced species in New Zealand and are thought of as pests as they have a huge impact on New Zealand's ecosystems.
Daily Mail Australia contacted the SPCA New Zealand for comment.
-Daily Mail
