New Zealand New Zealand


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)