Income Tax Act 2007

Schedule 18B: Premier yearling sales

You could also call this:

"A list of important horse sales in New Zealand for tax purposes"

Illustration for Income Tax Act 2007

You are looking at a schedule called 'Premier yearling sales'. This schedule is part of the Income Tax Act 2007. It has information about yearling sales. The schedule lists some sales, like the Australasian Classic Yearling Sale in Auckland. It also mentions the New Zealand National Standardbred Yearling Sale in Auckland and Christchurch. You can find premier standardbred yearling sales at events like the New Zealand Premier Yearling Sale in Christchurch. The schedule also talks about premier thoroughbred yearling sales, such as the Karaka – National Yearling Sale Series – Book 1 Sale. These sales are part of the premier yearling sales schedule. The premier yearling sales schedule is empowered by sections ss EC 39B and YA 1. You can find more information about these sections by following the links. The schedule is divided into parts, including premier standardbred yearling sales and premier thoroughbred yearling sales.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS178893.

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Schedule 18: Categories of livestock for which national standard costs to be declared, or

"Livestock categories and costs for tax purposes"


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Schedule 18C: Breeds and classes of bloodstock, or

"What are the different breeds and classes of horses for tax purposes?"

18BPremier yearling sales Empowered by ss EC 39B, YA 1

APremier standardbred yearling sales

Australasian Classic Yearling Sale (Auckland)

New Zealand National Standardbred Yearling Sale (Auckland and Christchurch)

New Zealand Premier Yearling Sale (Christchurch)

BPremier thoroughbred yearling sales

Karaka – National Yearling Sale Series – Book 1 Sale