| New Zealand | New Zealand | Australia |
|
|---|---|---|---|
| Period | Current | Proposed | Current |
| Stallion Write-off (minimum) | 4 years |
2 years |
4 years (equal instalments) |
| Broodmares Write-off (maximum) | 8 years |
5 years |
8 years |
| Full Write-off of Broodmares in first year of breeding | 8 years old and over |
12 years old and over |
|
| GST Free Export Period | 2 years |
60 days
(12 months for MM and Inglis Yearling Sales) |