You are looking at a schedule called 'Premier yearling sales' for the Income Tax Act 2007. This schedule has extra information that is not part of the main act. It tells you about premier yearling sales for standardbred and thoroughbred horses. You can find premier standardbred yearling sales at events like the Australasian Classic Yearling Sale in Auckland. There are also sales in Auckland and Christchurch, and a premier yearling sale in Christchurch. You can find premier thoroughbred yearling sales at the Karaka National Yearling Sale Series, specifically the Book 1 Sale. These sales are part of the Income Tax Act 2007, which is empowered by sections like ss EC 39B and YA 1. This information helps you understand what premier yearling sales are and where they happen. The premier yearling sales are listed in the schedule to help you know what they are and where to find them. They are an important part of the horse racing industry in New Zealand. You can use this information to learn more about the Income Tax Act 2007 and how it relates to premier yearling sales.