17 MAY 2013 NEW ZEALAND GAZETTE, No. 58 1707

(3) NZTR, on behalf of a Club, shall issue any tax invoice, credit note or debit note required under the Goods and Services Tax Act 1985 and a Rider who is a person registered under that Act shall not issue any such tax invoice, credit note or debit note in respect of riding fees earned by him at a meeting. NZTR, on behalf of a Club, shall be deemed to agree that a Rider shall not issue any such tax invoice, credit note or debit note to it in respect of any such riding fees.

332 (1) Subject to Rules 331(2) and 505A, NZTR (on behalf of a Club) shall pay to a Rider the riding fees earned by that Rider (other than an Apprentice Jockey) at a Race Meeting, and, if applicable, a sum of money equal to 5% or 10% (as applicable in accordance with Rule 503(2)) of the gross stakes (exclusive of trophies, prizes and the value of any awards or rights) credited to a horse for a particular Race where the Rider rode that horse in that Race, within 45 days after the conclusion of the Race Meeting except that where the amount of such fees or any part of them is in doubt by reason of an inquiry held or pending, payment of such amount of the fees as may be in doubt shall be withheld until the inquiry and any appeals have been concluded. For the purposes of this Rule an inquiry shall be deemed to be held or to be pending when any test in relation to a horse placed by the Judge in a stake bearing place is made pursuant to any authority in these Rules relating to the administration to a horse of any drug and in such event NZTR shall withhold payment of fees in the same manner and for the same time as is provided by Rule 505A(4) in respect of winnings.

(2) Subject to Rules 331(2) and 505A, NZTR (on behalf of a Club) shall, subject to Part XIII of these Rules, dispose of the riding fees earned by each such Apprentice Jockey, and, if applicable, a sum of money equal to 5% or 10% (as applicable in accordance with Rule 503(2)) of the gross stakes (exclusive of trophies, prizes and the value of any awards or rights) credited to a horse for a particular Race where the Rider rode that horse in that Race, in the manner provided in the Agreement of Apprenticeship. Every such Agreement shall contain, and if it does not contain shall be conclusively presumed to contain, a provision to the effect that if the Apprentice is a person registered under the Goods and Services Tax Act 1985, NZTR shall pay to the Apprentice Jockey the amount of the Goods and Services Tax received by NZTR in respect of riding fees earned by the Apprentice and a further provision to the effect that if the employer of the Apprentice Jockey is a person so registered NZTR shall pay to such employer, out of the riding fees earned by the Apprentice Jockey, the employer’s agreed share of such riding fees and the Goods and Services Tax applicable to such agreed share.

(3) An employer and every Apprentice Jockey who accepts payment of such fees otherwise than through NZTR, shall forward the full amount of such payment to NZTR within seven days after receipt thereof by the employer or Apprentice Jockey.

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RIDERS – GOODS AND SERVICES TAX

334 (1) Every Rider who is a person registered under the Goods and Services Tax Act 1985 shall, within three days after becoming so registered, notify NZTR of such registration and of his Goods and Services Tax Act registration number.

(2) Every Rider who, having been a person registered under the Goods and Services Tax Act 1985, ceases to be so registered shall, within three days of ceasing to be so registered, notify NZTR of such cessation.

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