What is a primary production activity?

Over the years I have written ad nauseum about what the ATO considers to be a “business” of horse breeding and/or racing for income tax purposes. This is a crucial topic as, unless your activity is considered a business by the ATO, losses cannot be deducted nor can GST registration be applied for. In addition,... Read More

Spring Carnival – the issues arising

What a delight it was to watch racing from Sandown last Saturday. What a tragedy it would be if it were to be sold. Sandown is the best racetrack in Australia (in my opinion). It is the best servant to the Victorian industry.  It generates the most exciting racing which, for whatever reason, translates better... Read More

International buyers hold key to success of NZB Ready to Run Sale

Auction house embraces online technology in hope of canvassing diverse market at two-year-old sale New Zealand Bloodstock’s biggest foray into the digital marketplace will be put to the test at its Ready to Run Sale as the company attempts to maintain what it says is its place as the premier southern hemisphere two-year-old auction when... Read More

Moore, Chin and Corrales Dominate at Taipa 

Trainers Nick Moore and Stanley Chin, along with jockey Luis Corrales, took the spoils on the weekend’s racing, with both Moore and Chin picking up three winners each and Corrales booting home four for the two days. Moore, who is in his second season as a trainer, kicked off Sunday with a surprise win with... Read More

‘The sale has a great history of success so there is good reason for buyers to be confident’ 

New Zealand Bloodstock prepares for its first major sale since pandemic struck Vendors are in uncharted territory ahead of the New Zealand Bloodstock Ready to Run Sale as they attempt to navigate the two-day auction without many of the familiar faces who often underpin the market being at the Karaka complex. Inspections ramped up yesterday... Read More

Business as usual as new owners take over Middlebrook Valley Lodge

A group of private investors with agricultural links have diversified their interests into the thoroughbred industry after purchasing Middlebrook Valley Lodge in the Hunter Valley as a going concern. Situated on 149 hectares (368 acres), Middlebrook has a large 22-box yearling barn, an electric walker and round yard, post and rail fencing and yards, a... Read More