The change applies to welfare levies charged to owners, trainers and jockeys and means the levy will no longer attract GST from the start of the 2026/27 racing season.

The outcome follows a request from the NZTR Members' Council for the GST treatment of the levy to be reviewed. NZTR engaged Deloitte to seek a binding ruling from Inland Revenue, which has now revised its position that the deduction of the Welfare Levy no longer constitutes consideration for a supply of goods or services and is therefore not subject to GST.

The change will primarily benefit owners, trainers and jockeys who are not GST registered, as they have previously been unable to claim the GST input credit on the levy.

The IRD have ruled this is effective from 1 Aug 2026.

For any questions regarding this change, please contact the NZTR Finance team.