Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Schedule 18C: Breeds and classes of bloodstock

You could also call this:

“Types of horses for tax purposes”

The law has a list of breeds and classes of bloodstock. You can find this list in the Income Tax Act 2007, which is empowered by sections like ss EC 39C and EZ 6B. This list helps with taxes and has information about different types of horses.

The list has two main parts: breeds of bloodstock and classes of bloodstock. You will see breeds like Standardbred and Thoroughbred in the list. These breeds are divided into classes like yearling fillies and yearling colts.

You can look at the table to see the different breeds and classes of bloodstock. It shows you which classes belong to each breed, like Standardbred yearling fillies and Thoroughbred yearling colts.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS178899.

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"Important horse sales for tax purposes"

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18CBreeds and classes of bloodstock Empowered by ss EC 39C, EZ 6B

The following table is small in size and has 2 columns. Column 1 is headed Breeds of bloodstock. Column 2 is headed Classes of bloodstock.
Column 1 Column 2
Breeds of bloodstock Classes of bloodstock
Standardbred Yearling fillies
Yearling colts
Thoroughbred Yearling fillies
Yearling colts