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Income Tax Act 2007

Schedule 18B: Premier yearling sales

You could also call this:

“Important horse sales for tax purposes”

The Premier yearling sales schedule is part of the Income Tax Act 2007. You can find it empowered by sections like ss EC 39B and YA 1. This schedule has information about yearling sales.

The schedule lists premier standardbred yearling sales, which include the Australasian Classic Yearling Sale in Auckland, the New Zealand National Standardbred Yearling Sale in Auckland and Christchurch, and the New Zealand Premier Yearling Sale in Christchurch. These are specific sales that happen in different places in New Zealand.

The schedule also lists premier thoroughbred yearling sales, which include the Karaka – National Yearling Sale Series – Book 1 Sale. This is another type of yearling sale that is considered premier.

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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 costs for tax: what you must declare for different farm animals"

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Schedule 18C: Breeds and classes of bloodstock, or

"Types 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