HEADLINE STORY
Key Insights: 1.Dog-breeding case sets a valuable GST precedent for horse breedersThe ART’s 2026 Smith decision confirms that even small-scale animal-breeding operations can qualify as a GST “enterprise” when they display recognised business characteristics — a principle directly relevant to horse breeders seeking to justify enterprise or business status. 2.“Business factors” mattered more than scale,…
Chris Rogers, a Professor of Equine Science at Massey University explains the importance of early exercise in racehorses, and how vital it is to ensure longevity and success in their
Office location:
HVERC, Suite A.02
Randwick Way, Scone NSW
Postal: PO BOX 130, SCONE NSW 2337
Phone: (02) 5504 3818
Email: info@tbnsw.com.au
Executive Officer: Ms Kirsten Tydd
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