FROM THE PRESIDENT’S DESK
Unbelievably another year is about to close – how quickly time seems to be passing!
From an owners’ perspective, the increase in prizemoney across the board from 1 September was a great result which will hopefully increase numbers in the ownership ranks. The Championship series, and in particular the Country and Provincial Championships, are a wonderful incentive for owners.
On the social front, the Association held our annual Apollo Stakes and All Aged Stakes functions at Royal Randwick. We also celebrated the end of the 2017-2018 racing season at a function at Rosehill which was held in conjunction with the running of the NSW Racehorse Owners Trophy Race, the last Metropolitan race of the season. In its third year in 2018, the NSW Racehorse Owners Trophy Race was an initiative of the Association and provides the opportunity to say thank you to all for the season that just was.
Our flagship event, Racing’s Night of Champions was, yet again, another great success this year with our 2018 charity of choice, the Prince of Wales Hospital Foundation, receiving much needed funds for their very worthwhile work.
There was a “changing of the guard” within your Association this year with the departure of Mr Michael Inglis (our former Secretary) as well as welcoming to the Committee with much pleasure Mr Peter Quirk.
This month we will bid farewell to our Executive Officer, Sharon Hunt, after ten and a half years of service with the Association. Sharon has done a wonderful job during this time, sometimes under trying circumstances, and I congratulate her on her efforts and wish her well with her future endeavours.
I would also like to take the opportunity, in this the last newsletter of the year, to publicly thank my colleagues on the NSWROA Committee for their hard work throughout 2018.
My very special thanks to Vice President & Secretary Tom O’Callaghan who “stepped into the breach” to act as President whilst I was ill. I cannot thank him enough for his support.
In closing my thanks to you, our members, for your support again this year.
The compliments of the season.
On behalf of our Members, NSWROA is grateful for the sponsorship and support of Tabcorp.
TABCORP, we’re committed to supporting the racing industry.
Tabcorp is Australia’s leading wagering and entertainment group. We pride ourselves on our commitment to the Australian Racing Industry through our support of organisations like NSWROA.
Tabcorp returned $735 million to the racing industry in FY14 contributions such as this help to ensure the preservation and improvement of the industry and its people.
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CARRAZZO CONSULTING UPDATE: NEW TRAVEL RULES & RACING
It’s a fact of life that many breeders, owners and industry employees have to travel extensively to conduct their horse business. Yearling sales, race meetings, stud open days and visits etc can take the industry player all across the country and overseas!
Accordingly, when the ATO issues updated guidelines as to what the current rules are re with travel claims, well we take this very seriously. These guidelines, contained in a new draft tax ruling, reflect not only existing rules, but what travel principles have emerged from recent tax cases in the area.
Believe me, this draft ruling has attracted considerable interest from a broad range of interested parties, so it figures that the breeding and racing industry should be given a relevant insight as to what these new rules mean to them.
This article will discuss travel principles for both industry employees (which includes business owners employed by their own companies or trusts) and those running a horse business (see FAQ at the end).
Overview of “travel” principles
Fundamentally, the underlying principles used in determining if an employee’s travel expenses are deductible have not changed. Rather, the Draft Ruling simply provides new guidelines on how these principles are applied to different work and business arrangements.
Whilst travelling to work is a prerequisite to the earning of income, it is not undertaken in the course of earning that income. The courts have well established that travel to and from work is not deductible. Such home-to-work travel is generally a function of the taxpayer’s choice of where to live (e.g., the choice to live some distance away from work).
In contrast, travel undertaken by an employee in performing work activities will be deductible. This is commonly referred to as ‘travelling on work’.
A ‘travel expense’ for the purposes of the Draft Ruling is dealt with separately under two broad categories (both separately discussed in more detail below), being:
- transport expenses – being travel by airline, train, car, bus or another vehicle; and
- accommodation, meal and incidental expenses of an employee when they travel away from home for work.
1. Deductibility of transport expenses
Transport expenses are deductible where the employee undertakes travel in performing their work activities. The ATO has identified four key factors that should be considered when determining if a transport expense is deductible (i.e., undertaken in performing the employee’s work activities), which are as follows:
- Whether the work activities require the employee to undertake the travel.
A sales company employee is required to drive into the country to inspect weanlings/yearlings.
- Whether the employee is paid, directly or indirectly, to undertake the travel.
In this draft ruling, the ATO has taken the opportunity to reiterate that the mere receipt of a travel allowance does not automatically lead to the conclusion that the employee is paid to undertake relevant travel.
Though a stud farm manager may receive an allowance for travel to and from work, this does not automatically mean that travel expenses can be claimed against this allowance.
- Whether the employee is subject to the direction and control of their employer
- Whether the above factors have been contrived to give a private journey the appearance of work travel.
2.1 Different categories of work-related travel
These factors are then applied in the Draft Ruling to four categories of transport expenses (i.e., ordinary home to work, ‘special demands’ travel, ‘co-existing work locations’ travel, and relocation travel) to determine if the relevant travel is considered deductible.
It is relevant to note that the ATO has recognised two new categories of deductible travel, namely ‘special demands’ travel and ‘co-existing work locations’ travel. These are discussed below.
1.1.1 ‘Special demands’ travel (new concept)
This involves travel between an employee’s home and their regular work location, where:
- the journey (or part of the journey) is included in the activities for which the employee is paid (whether under the express or implied terms of their employment); and
- this is reasonable because of the ‘special demands’ of the work.
2.1.2 ‘Co-existing work locations’ travel (new concept)
The Draft Ruling also considers travel that can be attributed to an employee having to work in more than one location. As per the Draft Ruling, this would be the case where:
- the travel is directly between work locations, or between home and an alternative work location (an alternative work location is a work location other than a regular work location which may be near or some distance from the employee’s home); and
- it is reasonable to conclude that the travel is undertaken in performing the employee’s work activities because of the requirement to work in more than one location.
Examples in this category include travel which:
- takes up a significant part of the day (e.g., a day trip from Rockhampton to Brisbane for a fortnightly business meeting); or
- reasonably requires an overnight stay away from home.
3. Deductibility of accommodation, meal and incidental expenses
Generally speaking, accommodation, meal and incidental expenses are private and domestic expenses and are, therefore, not deductible. The same principle applies in relation to relocation and living-away-from-home (‘LAFH’) expenses, as these tend to reflect a choice made by an employee (e.g. where to live).
As an exception, accommodation, meal and incidental expenses would be deductible where the employee incurred them in performing their work activities.
Specifically, the Draft Ruling provides that the relevant expenses are only deductible where:
- the employee’s work activities require them to undertake the travel (e.g. ‘special demands’ travel and ‘co-existing work locations’ travel);
- the work requires the employee to sleep away from home overnight;
- the employee has a permanent home elsewhere; and
- the employee does not incur the expense in the course of relocating or LAFH.
There are two categories of accommodation, meal and incidental expenses considered by the Draft Ruling, being deductible work-related accommodation (subject to any appropriate apportionment) and non-deductible relocation or LAFH accommodation.
What is LAFH?
The ATO has identified the following factors in the Draft Ruling to consider when determining if an employee is LAFH:
- The time spent working away from home – the longer an employee spends working away from home, the more likely they are LAFH. Importantly, the ATO no longer applies the ‘21-day rule’ to distinguish between when an employee is travelling and LAFH. Based on the Draft Ruling, the ATO seem to accept that an employee can be travelling on work (and not LAFH) for up to around three months.
- The nature of the accommodation – whilst this factor is relevant, it is not determinative of whether an employee is travelling or LAFH.
3.1 Claiming the costs of maintaining a second home
Where the circumstances are such that an employee can claim accommodation, meal and incidental expenses, the type of accommodation costs (i.e., for work-related accommodation) that can be claimed by an employee also extend to the costs of financing, holding and maintaining a residential property. This will be the case where an employee uses the property at an alternative work location (i.e., in the context of ‘co-existing work locations’ travel).
These accommodation costs will typically include either:
- lease payments associated with the employee renting a residential property; or
- interest, rates, land tax, insurance and repairs in respect of the residential property.
However, whilst the ATO’s view in this regard represents a potentially valuable development, be aware that the ATO has also effectively placed a limit on the amount that can be claimed where a) the costs are “disproportionate” to what is commercially acceptable; and b) the property is partly used for private purposes.
FAQ – Travel costs for horse breeders running a business
Q1. If I travel from the family rural business breeding property (which is not my usual home) to an unrelated workplace, say my city-based work office, is this travel deductible?
Yes, costs incurred in travel between two unrelated workplaces — neither of which is the taxpayer’s home — may be deductible under the Tax Act.
Q2. Mr and Mrs Maher live on a property on which they run a horse breeding business. Mr Maher also works at the local radio station and Mrs Maher is a partner in a local accounting firm. Before going to their respective places of employment each day, they check the feed available to the horses. Is the cost of travelling from the property to their places of employment deductible?
No, not deductible.
The cost of travelling from the property to their places of employment is not deductible as it is considered to be of a private character. Those travel costs arise as an incident of living away from the place of work and are incurred for the purpose of transporting Mr and Mrs Maher from their home to their place of work. The undertaking of a minor business activity immediately prior to departure is not considered to alter the character of that travel.
Q3. Assume the same facts as above but, once a week on her way home from work, Mrs Maher picks up veterinary supplies and some bales of hay for the horses. Is this travel deductible?
Yes, this travel is deductible.
The expenses of her trip to the suppliers from work and from the suppliers to home will be deductible as they are for business purposes. The expenses incurred in relation to her journey to work, however, are not deductible as that travel remains private.
N.B. Questions 2 and 3 above are adapted from a 1996 ATO determination.
Please don’t hesitate to contact the writer if you wish for me to clarify or expand on any of the matters raised in this article.
Any reader intending to apply the information in this article to practical circumstances should independently verify their interpretation and the information’s applicability to their circumstances with an accountant or adviser specialising in this area.
PAUL CARRAZZO CPA
CARRAZZO CONSULTING CPAs
801 Glenferrie Road, Hawthorn, VIC, 3122
TEL: (03) 9982 1000
FAX: (03) 9329 8355
MOB: 0417 549 347
Web Site: www.carrazzo.com.au
EXTRAORDINARY PIECE OF AUSTRALIAN RACING HISTORY
NSWROA member Graham Caves, who is also a volunteer member at the ATC Heritage Centre at Randwick, has provided the following item for our newsletter this month.
Something a little different this month as the ATC Heritage Centre is in recess for the holiday season.
As an owner, how would you like to own a horse as tough as Belmont Park?
His owner arrived at the races at Rosehill on Saturday July 31 1954 with high hopes. Trainer Maurice McCarten had told him that his fit three-year-old was ready to run well and was entered in Race 5, the Auburn Stakes of 1 ¼ miles (2000m) and in Race 6 the Welter Handicap of 9 furlongs (1800m). The Auburn Stakes was a restricted race of set-weights for all ages and the Welter was an open handicap.
The owner, Mr Bill Dawes, had a plan.
When Belmont Park toughed out a narrow win in the Auburn Stakes under Neville Sellwood, as favourite at 2/1, connections announced they were sending him around again in the next race.
A scurry followed where the stewards had the horse vetted and the handicapper had to be found to assess a re-weight for the win – he gave him a 5 pounds penalty. Lined up to replace Sellwood on the gelding was apprentice A. Turner, who claimed a 5 pounds allowance to negate the penalty. A man claiming to be an R.S.P.C.A. official tried to talk to the stewards but they accepted their vet’s advice that the horse had recovered and was fit to start.
Despite the rise to open company the young horse was backed in to 7/1 from 10/1 and surged down the outside in the straight to win, going away, by more than a length, just 34 minutes after winning the previous race.
Record books were dug out and pored over but no evidence was found of a horse winning successive races in city class racing. It probably had been done in the early days of the Australian turf where competition and conditions were not as professional as in modern racing, but no evidence was found.
A largely forgotten piece of Australian racing history!
Old newspaper pictures of the moment are shown herewith.
2019 MEMBERSHIP RENEWALS
With the 2018 NSWROA membership year almost at a close, it is now membership renewal time again.
Membership Renewal documentation is currently being processed and will be sent to you by either email or post next week.
The “Early Bird” Membership Renewal Competition will be conducted again in 2019 with three great prizes on offer. Entry to the competition is automatic if you renew your membership by Friday 1 February 2019.
The Association appreciates our members’ previous support and welcomes the renewal of your membership.
WORLD’S BEST RACEHORSE RANKINGS
The most recent update of the Longine’s World’s Best Racehorse Rankings have been released for horses which have raced between 1 January – 4 November 2018.
Our very own Winx has remained on her 130 rating at the top of the listing but has now been joined by Cracksman (GB) who jumped five rating points to join Winx as the Best Racehorses in the World.
As members may be aware Winx is only the second Australian horse to hit the top spot with Black Caviar being our first top rater in March 2011.
Our hearty congratulations to her owners, trainer and jockey.
Sydney awaits with much anticipation for the 2019 Autumn Carnival and The Championships at Royal Randwick to once again see this mighty mare in action.
The Longine’s World’s Best Racehorse Rankings is the horse racing’s equivalent to World Rankings by other major sporting organisations. The rankings are based on the ratings earned by horses running worldwide from North and South America, Europe, the Middle East, South Africa and Asia through to Australia and New Zealand.
The next edition of the rankings will be released on 23 January 2019.
Hereunder for the interest of members are some recent industry items:
Inglis Classic Yearling Sale
The catalogue for the Classic Yearling Sale is now available with some 1,013 horses being offered over five days of selling. The Classic Sale, the first of five Inglis Select Yearling Sales annually, will begin at Riverside Stables on the night of Saturday February 9, directly following the Inglis Race Day at Warwick Farm which will feature the inaugural $2m Inglis Millennium for 2YOs and $1m Inglis Sprint for 3YOs. The strong catalogue includes relations to 76 Stakes winners (up from 63 last year) including eight Gr1 winners in Youngstar, Your Song, Under the Louvre, In Her Time, Headway, Long John, Questing New and Signify. There are also progeny of 103 Stakes-winning mares (up from 60 last year) including 10 Gr1 winners. Meanwhile, there are 110 sires with progeny, among them Snitzel, I Am Invincible, Choisir, Exceed And Excel, Fastnet Rock, Written Tycoon, Hinchinbrook, Lonhro, Not A Single Doubt, Pierro, Sebring, Spirit of Boom, Written Tycoon, Star Witness and Zoustar, while 22 freshman yearling sires are also represented. The sale will entail four days of Book 1 (Feb 9-12) – where 808 yearlings will be offered – plus the Highway Session (Book 2, Feb 14), which has seen a further 205 youngsters catalogued. Wednesday February 13 will be a Highway Race Day at Warwick Farm featuring two Highway Handicaps – one for Country-trained horses and one for Provincial-trained horses. If the winner of either Highway race is an eligible Inglis graduate (paid up for the current or a former Inglis Race Series), the winning trainer will receive a $50,000 credit voucher to spend at the Highway Session at Riverside Stables the following day. Click here for the catalogue.
Roaring Lion takes the crown at the Cartier Awards
Star 3YO colt Roaring Lion was named the European Horse of the Year at the Cartier Awards in London on 13 November 2018. Roaring Lion gave trainer John Gosden his fourth HOTY winner in the past five years following Kingman (2014), Golden Horn (2015) and Enable (2017). Other category winners on the night included:
- Cartier Older Horse - Enable
- Cartier Stayer - Stradivarius
- Champion 3YO Filly - Alpha Centauri
- Champion 2YO Colt - Too Darn Hot
- Champion 2YO Filly - Skitter Scatter
- Champion Sprinter - Mabs Cross
2019 Magic Millions Gold Coast Yearling Sale Catalogue now online
The 2019 Magic Millions Gold Coast Yearling Sales has 1,122 lots confirmed for the first five days of the auction including a record 888 lots to be offered across Book 1 of the sale from Wednesday 9 January. Books 1 and 2 of the 2019 Gold Coast Yearling Sale feature the progeny of 103 individual stallions including 19 first season sires. To view the catalogue for the 2019 Gold Coast Yearling Sale online click here. Printed copies of the catalogue will be available for distribution from November 29. The full sale schedule is as follows:-
Wednesday 9 January
Gold Coast Yearling Sale - Book 1 (Day 1: Lots 1-265)
Thursday 10 January
Gold Coast Yearling Sale - Book 1 (Day 2: Lots 266-530)
Friday 11 January
Gold Coast Yearling Sale - Book 1 (Day 3: Lots 531-795)
Saturday 12 January
The Star Gold Coast Magic Millions Raceday
Gold Coast Yearling Sale - Book 1 (Day 4: Lots 796-888)
Sunday 13 January
Gold Coast Yearling Sale - Book 2 (Day 5: Lots 889-1122)
(Inspections from 8am Friday 11 January)
Tuesday 15 January
Gold Coast Yearling Sale - Book 3 (Day 6) - catalogue available December
BOBS & BOBS EXTRA UPDATE
Update by Brad Gray,
Racing NSW Digital Content Manager
Picture: Mary Farrugia
KAPAJACK SCORED A $22,500 BOBS BONUS FOR HIS CONNECTIONS WHEN HE OUTCLASSED HIS OPPONENTS, LANDING A $26 INTO $17 PLUNGE IN THE PROCESS.
“With the Hawkes polish, anything can happen.”
That was Michael Hawkes responding to the unconventional placement of first starter Kapajack when winning on debut at Rosehill Gardens. “He is a lovely horse; it was his first start in a benchmark race, but he has above average ability,” said Hawkes. “He is a Magic Millions horse, so he’ll probably end up there. He’s on his way.”
Punters Intel revealed the Lonhro three-year-old ran home his last 600m in 33.05s, which was bettered only by Regimen (33s flat). Kapajack’s 400m-200m was 10.69s before a last 200m of 11.05s, the quickest of the race.
Andrew Adkins said he was mindful of keeping Kapajack moving into the race after it turned into a sit and sprint. “He is so quiet and straightforward, just bombproof and that will take him a long way,” Adkins said.
Kapajack (Andrew Adkins; orange colours) powers down the outside to score first-up at Rosehill Gardens.
Earlier in the day, Godolphin added another member to their autumn team with two-year-old Athiri also landing a healthy BOBS bonus. The half-sister to Savatiano was cluttered up in between runners halfway down the straight but once Glyn Schofield shouldered out, the daughter of Lonhro let down brilliantly.
Punters Intel revealed her 33.75s last 600m was three lengths superior to the next best (runner up Accession at 34.23s). “That is a ripping debut from a very uncomplicated filly,” said James Cummings. “She sweated on the run for half a furlong, but it didn't faze her because her attitude is her greatest strength. “We unveiled another attribute that she’s got which is a powerful turn of foot.”
Schofield added: “It was a very professional win and there was a lot to like about it. She’s not very big but she is full of heart and knows her trade.” Cummings said Athiri will now spell ahead of the autumn two-year-old features.
BOBS BONUS LEADER BOARD
|ROYAL CELEBRATION||Excelebration (Ire)||$45,000||2|
|TIME TO REIGN||Time for War||$45,000||2|
|NAPOLEON SOLO||Uncle Mo (USA)||$33,750||2|
|HANDLE THE TRUTH||Star Witness||$28,125||3|
|REGINAE||All Too Hard||$28,125||2|
|GEM SONG||Your Song||$22,500||1|
WINNERS ARE GRINNERS
A WINNER – there are no better words for an owner to hear! As members are aware, as part of our membership renewal process, NSWROA requested members to forward the names of their racehorses in order for us to acknowledge their racing triumphs in our publications.
The listing under comprises wins recorded in New South Wales as well as Australian black type successes which are recorded in bold type.
Accordingly, hereunder are the lucky NSWROA members who had winners in November 2018:
|J Abrahams||Canterbury||Southern Lad|
|J N Allen||Canterbury||Southern Lad|
|Ms L Armitrano-Hudson||Orange||Watch The Cat|
|G Bachell & Miss C P Ewe||Rosehill||Time to Reign|
|C & Mrs M Branthwaite||Orange||Posh Arli|
|A Cardy||Gundagai||Irish Songs|
|China Horse Club||Newcastle||Cosmic Force|
|M Clift||Rosehill||Handle The Truth |
|A & Mrs D Curtis||Canterbury||Colestah|
|P J Duggan||Rosehill||First Hand|
|Emirates Park||Canterbury||Tell Me|
|Godolphin||Flemington (4)||Best of Days (GB)|
| || ||Pohutukawa|
| || ||Osborne Bulls|
| || ||Ranier|
| ||Goulburn||Interlocuter (USA)|
| ||Kensington (2)||Nai'a|
| || ||Tenley|
| ||Rosehil (7)||Isaurian|
| || ||Demerara|
| || ||Kiamichi|
| || ||Organza|
| || ||Roheryn|
| || ||Schubert|
| || ||Tassort|
| ||Warwick Farm||Regent|
|S Grant||Kembla||The Art of the Bar|
|Gundaroo Stud||Ballina||Peak Hill (NZ)|
| ||Murwillumbah||Mudgee Road|
|G Harvey||Goulburn||Lagua Mountains|
| ||Muswellbrook||Brigid of Kildare|
| ||Newcastle||Saint Katarina|
| ||Sapphire Coast||Sepulchre|
|Ms J Henning||Flemington||Cool Passion|
| ||Sandown||Cool Passion|
|Dr B Hudson||Orange||Watch The Cat|
|J Keough||Corowa||Lady Mironton|
|Laurel Oak Bloodstock ||Goulburn||Confidental|
| ||Rosehill||Handle The Truth|
|D & Mrs S Lilley||Randwick||Ulusaba|
|Mrs S Lilley||Goulburn||Mosuo|
|K Maloney||Flemington (2)||Bella Rosa|
| || ||Ringerdingding|
|J & Mrs A McDonnell||Flemington||Cool Passion|
| ||Gosford||Missybeel (NZ)|
| ||Sandown||Cool Passion|
|J Middleton||Muswellbrook||I Am Awesome|
| ||Rosehill||Handle The Truth|
|L Mihalyka ||Goulburn||Confidental|
| ||Rosehill||Handle The Truth|
|Mrs C Molyneux-Richards||Kensington||Phoebe's Lass|
|N Moraitis, AM||Grafton||Sizzleonthebridge|
|W & Mrs R Mula||Doomben||Stella Victoria|
|D Payne||Hawkesbury||Heavenly Thunder|
|D Ramage||Rosehill (2)||Sky Boy (2)|
|C Reynolds ||Goulburn||Confidental|
|C Sala ||Goulburn||Confidental|
|L Saville ||Rosehill||Handle The Truth|
|Miss C Smith||Dubbo||Turramurra|
|Mrs M Smith||Goulburn||Bentley Magic|
| ||Hawkesbury||Paris Sizzler|
|Ms S Sproats||Hawkesbury||Paris Sizzler|
|P & Mrs P Tighe||Kensington||Zalatte (NZ)|
| ||Rosehill||Sexy Eyes|
| ||Warwick Farm||Semper Fidelis|
|Mrs J Tuck||Canterbury||Wooshka|
|M Walcott||Sapphire Coast||Athonis (NZ)|
|P Walker||Port Macquarie||Choice Larga|
|M Whitby||Kembla||Rare Episode (NZ)|
|G & Mrs V Williams||Rosehill||Red Excitement|
Another feature in the Newsletter is the NSWROA Member’s Black Type Honour Roll which acknowledges the success of members in the black type arena.
The Honour Roll for the 2018-2019 season is as follows:
2018-2019 Black Type Honour Roll
Current to 30 November 2018
|G1||ATC Winx Stakes||Winx||P & Mrs P Tighe, Mrs D Kepitis|
|G1||ATC George Main Stakes||Winx||P & Mrs P Tighe, Mrs D Kepitis|
|G1||VRC Makybe Diva Stakes||Grunt (NZ)||R Legh|
|G1||ATC Epsom Handicap||Hartnell (GB)||Godolphin|
|G1||VRC Turnbull Stakes||Winx||P & Mrs P Tighe, Mrs D Kepitis|
|G1||MVRC W S Cox Plate||Winx||P & Mrs P Tighe, Mrs D Kepitis|
|G1||VRC Cantala Stakes||Best of Days (GB)||Godolphin|
|G2||ATC Silver Shadow Stakes||Fiesta||D Henderson|
|G2||ATC Chelmsford Stakes||Unforgotten||P & Mrs P Tighe|
|G2||ATC Theo Marks Stakes||Home of the Brave (IRE)||Godolphin|
|G2||ATC The Shorts||Ball of Muscle||N B Couper|
|G2||VRC Danehill Stakes||Encryption||Godolphin|
|G2||ATC Shannon Stakes||Noire||D & Mrs M McLeish|
|G2||ATC Golden Pendant||Shumookh||Emirates Park|
|G2||ATC Hill Stakes||Ace High||J Cordina|
|G2||ATC Roman Consul Stakes||Sesar||J & Mrs A McDonnell|
|G2||MRC Schillaci Stakes||Ball of Muscle||N B Couper|
|G2||MRC Tristarc Stakes||Shumookh||Emirates Park|
|G2||MVRC Moonee Valley Gold Cup||Ventura Storm (IRE)||R Legh|
|G2||VRC Linlithgow Stakes||Osborne Bulls||Godolphin|
|G2||MRC Sandown Guineas||Ringerdingding||W & Mrs R Mula, K Maloney|
|G3||VRC Aurie's Star Handicap||Voodoo Lad||K Maloney|
|G3||ATC Show County Quality||Le Romain||A Carusi|
|G3||SAJC Spring Stakes||Dollar for Dollar||R Legh|
|G3||MRC The Heath 1100||Ball of Muscle||N B Couper|
|G3||ATC Concorde Stakes||Redzel||J N Allen|
|G3||NJC Spring Stakes||Aramayo||Godolphin|
|G3||NJC Newcastle Gold Cup||Carzoff (FR)||N & Mrs A Vass, D & Mrs K Ackery|
|G3||ATC Kingston Town Stakes||Avilius (GB)||Godolphin|
|G3||MRC How Now Stakes||Winter Bride||K Maloney|
|G3||ATC Colin Stephen Quality||Miss Admiration||K Maloney|
|G3||VRC The Bart Cummings||Avilius (GB)||Godolphin|
|G3||MRC Northwood Plume Stakes||Winter Bride||K Maloney|
|G3||MRC Coongy Cup||Best of Days (GB)||Godolphin|
|G3||ATC The Nivison||Resin||Godolphin|
|G3||VRC Carbine Club Stakes||Ranier||Godolphin|
|G3||VRC Ottawa Stakes||Bella Rosa||K Maloney|
|G3||VRC Maybe Mahal Stakes||Cool Passion||J & Mrs A McDonnell, Ms J Henning|
|G3||MRC Eclipse Stakes||Tally||Godolphin|
|G3||MRC Kevin Heffernan Stakes||Cool Passion||J & Mrs A McDonnell, Ms J Henning|
|LR||ATC The Rosebud||Sandbar||N & Mrs A Vass|
|LR||MRC Regal Roller Stakes||Osborne Bulls||Godolphin|
|LR||HRC Rowley Mile||Mister Sea Wolf (IRE)||P & Mrs P Tighe|
|LR||MVRC Mitchell McKenzie Stakes||Brutal (NZ)||R Legh|
|LR||ATC Premier's Cup||Avilius (GB)||Godolphin|
|LR||WRC Mona Lisa Stakes||Savatiano||Godolphin|
|LR||WRC Wyong Gold Cup||Carzoff (FR)||N & Mrs A Vass, D & Mrs K Ackery|
|LR||SAJC Morphettville Guineas||Fiera Vista||J Camilleri|
|LR||VRC Exford Plate||Brutal (NZ)||R Legh|
|LR||VRC Testa Rossa Stakes||Trekking||Godolphin|
|LR||VRC Poseidon Stakes||Wild Planet||R Legh, M Crismale|
|LR||VRC Paris Lane Stakes||Eckstein||A M Cardy|
|LR||MRC Gothic Stakes||Ranier||Godolphin|
|LR||ATC City Tattersalls Cup||Exoteric (GB)||K Pryke, P & Mrs P Tighe, D & Mrs K Ackery|
|LR||VRC Jim Beam Stakes||Pohutukawa||Godolphin|
|LR||VRC MSS Security Sprint||Teleplay||M Crismale|
|LR||VRC Springtime Stakes||Ringerdingding||W & Mrs R Mula, K Maloney|
|LR||TATTSQLD Legacy Classic||Stella Victoria||W & Mrs R Mula|
|RL||MVRC Inglis Banner||Espaaniyah||Emirates Park|
What great results! Congratulations to all! Don’t forget to forward the names of your racehorses to the NSWROA office.
UPCOMING SHOWCASE MEETINGS
Details of upcoming Showcase Meetings are as follows:
First up is the Mudgee Race Club’s meeting on Friday, 7 December 2018. This meeting features an eight race program with a BOBS Bonus available on all races. The highlight on the card is the Mudgee Showcase Cup run over 1600 metres. For further details visit the Club’s website at www.mudgeeraceclubinc.com.
The Coffs Harbour Racing Club Ltd will hold their Showcase Meeting on Thursday, 13 December 2018. They also have an eight event card with each race carrying a BOBS Bonus. For further details visit the Club’s website at www.coffsracingclub.com.au.
The Ballina Jockey Club’s Showcase Meeting will be held on Friday, 18 January 2019. This meeting features an eight race program with a BOBS Bonus available on all races. The highlight on the card is the Ballina Cup run over 1600 metres. For further details visit the Club’s website at www.ballinajockeyclub.com.au.
The Tamworth Jockey Club will hold their Showcase Meeting on Thursday, 24 January 2019. This meeting also features an eight event card with each race carrying a BOBS Bonus. For further details visit the Club’s website at www.tamworthjockeyclub.com.au.
NSWROA OFFICE CLOSURE
Members are advised that the NSWROA office will be closed for the holiday period from Wednesday, 19 December 2018 to Friday, 11 January 2019, both dates inclusive.
In closing, may I take this opportunity on behalf of the NSWROA Committee, to wish members and their families all the very best for the festive season.
Yours in Racing
5 December 2018
NSW Racehorse Owners Association • GPO Box 1506, SYDNEY NSW 2001
Ph: 9299 4299 • E: firstname.lastname@example.org • W: www.nswroa.com.au