FROM THE ACTING PRESIDENT’S DESK
A new calendar year is upon us, and so the highlight of the racing year in New South Wales, the Autumn Carnival, is just around the corner. The Championships bring together the best of the best, and this year’s contests promise to be the best yet.
In other industry news –
We congratulate William Inglis & Sons for their bold initiative with the move to the Warwick Farm precinct, and we wish them every success with the upcoming Classic Sale.
We also congratulate our State’s leading trainer, Chris Waller, on the very great honour that has been bestowed upon him, induction to New Zealand’s Racing’s Hall of Fame.
The heats of the Country and Provincial Championships are soon to commence; the programme is:
The Country Championships
|Sunday, 18 February 2018||Port Macquarie||1400m||Mid North Coast|
|Saturday, 24 February 2018||Goulburn||1400m||South-East|
|Sunday, 25 February 2018||Mudgee||1400m||Central Districts|
|Sunday, 4 March 2018||Wagga Wagga||1400m||Southern Districts|
|Sunday, 11 March 2018||Grafton||1400m||Northern Rivers|
|Sunday, 18 March 2018||Scone||1400m||Hunter & North West|
|Sunday, 25 March 2018||Dubbo||1400m||Western|
|Sunday, 1 April 2018||Muswellbrook||1280m||Wild Card - All regions|
|Saturday, 7 April 2018||Royal Randwick||1400m||Final|
The Provincial Championships
|Saturday, 3 March 2018||Wyong||1350m|
|Saturday, 10 March 2018||Hawkesbury||1400m|
|Saturday, 17 March 2018||Gosford||1200m|
|Saturday, 24 March 2018||Kembla Grange||1400m|
|Saturday, 31 March 2018||Newcastle||1400m|
|Saturday, 14 April 2018||Royal Randwick||1400m - Final|
In closing, I encourage Members to sign up for their Owners Benefits Card with the Australian Turf Club and also attend our first function of the year at Royal Randwick on 17 February 2018 – further details for both appear later in the newsletter.
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.
Having a bet with the TAB lets you be part of the action by getting involved in the race or the game. You can bet at any of the widely distributed TAB retail outlets, online, by phone or at the track - it's your choice.
You can also enjoy the best features of the TAB when you’re out and about with our website or app. Compatible on all devices.
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Click here to open an account now or to download the TAB App, visit tab.com.au on your mobile device.
If you have any inquiries or questions, please contact our friendly customer service staff on 133 390.
RANDWICK RACEDAY FUNCTION
The Association will be conducting our first function for 2018, a raceday function at Royal Randwick Racecourse, on Saturday, 17 February 2018 – The Star Chinese Festival of Racing Day with the Group 2 Apollo Stakes the highlight on the card.
The “cocktail style” function will take place in Suite E of the Royal Randwick Ballroom on Level 2 of the Queen Elizabeth II Grandstand.
The package for the day, which is priced at $140.00 per person (GST inclusive) includes:
Racebook & pen
a substantial cocktail menu
ATC house beer, wine and soft drinks
RSA beverage waiter service
TAB facilities in the suite
TV monitor for race viewing
Access to grandstand viewing area
If you are interested in attending, please complete the attached booking form and return to the NSWROA office by Monday 13 February 2018 by:
Facsimile: (02) 9299 3212
Post: GPO Box 1506, Sydney NSW 2001
2018 GODOLPHIN STUD AND STABLE STAFF AWARDS
Nominations are now open for the 2018 Australian Godolphin Stud and Stable Staff Awards.
Staged in association with Thoroughbred Breeders Australia (TBA) and Racing Australia (RA), the awards recognise the hard work and dedication of stud and stable staff, acknowledging the huge contribution they make to the Australian racing and breeding industry.
Building on the success of the awards from the past three years, the 2018 edition offers prizes in seven categories together with an overall Thoroughbred Excellence Award (which recognises an exceptional contribution to the industry). Each award winner receives a specially commissioned trophy and a share of the $100,000 prize-pool.
The Awards are open to the whole industry and the prize categories are as follows:
- Leadership Award (Stud or Stable)
- Horsemanship Award (Stud or Stable)
- Dedication to Breeding Award
- Dedication to Racing Award
- Administration and Ancillary Services Award (Stud or Stable)
- Thoroughbred Care and Welfare Award
- Newcomer Award (Stud or Stable)
The nomination period closes at 11.59 pm AEST on Monday 19 February 2018.
Click here for the 2018 Godolphin Stud and Stable Staff Awards Nomination Form
Click here for FAQ information
CARRAZZO CONSULTING UPDATE: STOCK INS & OUTS – THE TAX MISTAKES
We’re now well and truly in the shadows of the start of the annual yearling and breeding stock sales, so its only logical that the serious commercial breeder turns their attention to what stock is needed to replace the underperforming or older stock that need to be ‘pensioned off’.
Both the buying of new stock (especially if from interstate or overseas) or the retirement of stock brings up tax treatment errors often made by tax advisers, especially those with limited primary production or horse industry experience.
Such errors are well worth bringing to your attention as they can prove to be very costly if the ATO comes across them in any review.
1. Mistake 1 - the ‘cost’ of trading stock at year end is not just the ‘purchase price’
The Tax Act allows a taxpayer to elect to value its year end horse trading stock at either its 'Cost', ‘Special Closing Value’ (i.e. the special mare and stallion write-off rules), ‘Market Selling Value’ or ‘Replacement Value’.
We will focus on instances where the taxpayer finds it appropriate to value all or part of his or her closing stock at ‘cost’.
The Tax Act uses the term 'cost', rather than ‘cost price', to avoid any confusion as to whether 'cost price' means 'cost' or whether it restricts that meaning.
Buying commission and freight are part of closing trading stock ‘cost’
Now…this is the crucial bit…the term 'cost' for the purposes the Tax Act is not just its ‘purchase price’, but it’s considered to mean the cost of the stock to the taxpayer including charges in getting it into its existing condition and bringing it to the place where it is 'on hand', thus including freight, commission, insurance and duty. Note - GST that is claimed (or claimable) is not a cost to be included in ‘cost’ for these purposes.
In the real world of buying horses, especially mares, breeders often incur significant agent commission and/or freighting costs (often more than $10,000 dollars) to get the horse to a position where it is “on hand’. Thus, the above stock principle makes it clear that such costs, though immediately tax deductible, are also to be included in the closing stock figure for that horse – in effect, this means that the tax deduction for these items is offset at year end as such costs are also included in the ‘cost’ of the horse for year-end trading stock purposes. Bringing trading stock into the tax P&L at year end is an income item that either increases profits or decreases losses to the breeder.
Example 1 – Bringing commission and freight into mare trading stock ‘cost’ at year end
Darren the breeder has an existing tax breeding business and his Australian bloodstock agent, Clem, recommends he buys a new UK based broodmare, ‘Miss Dazzler’, for his business. After conversion, the mare cost him AUS$100,000. Clem the agent charged Darren commission of $7,500 and the freight to Australia cost $20,000.
In his tax P&L for the year of purchase, Darren will immediately claim as deductions the following:
- Mare cost $100,000
- Clem commission $7,500
- Freight from UK $20,000
However, as Darren has a breeding business, under the Tax Act he must take up the tax value of his closing stock as an income item in his P&L, which includes his new UK mare ‘Miss Dazzler’. After consultation with his tax adviser, Darren elects to value this mare at ‘cost’, thus her ‘cost’ value is not just the purchase price, but also the cost of the commission and freight. All up, her value for year-end trading stock purposes is $127,500, i.e. her $100,000 cost plus commission and freight of $27,500 in total.
Thus, in Year 1, Darren claims a tax deduction of $127,500 for the mare purchase and related costs, but the trading stock income item is also $127,500. At the end of Year 1, the deduction and income items are equal and the net effect to his P&L is NIL. It will only be in the year that this mare is sold is when Darren will get, in addition to the purchase price, the full deduction for the commission and freight, until then these costs are absorbed into the value of his trading stock.
2. Mistake 2 – ‘retired’ horses not ‘disposed’ of
Regrettably, it is not well known that the Tax Act has special rules to ensure that stock ‘retired’ or ‘written-off’ is done so properly to avoid severe (read ‘very unwelcome’) tax implications.
Where an item ceases to be held as trading stock
The Tax Act provides that where an item which is held by a taxpayer as trading stock stops being so held, but continues to be owned by the taxpayer, the taxpayer is treated as having sold it at cost at arm's length and in the ordinary course of business, and as having reacquired it for the same amount.
This has the effect that the original ‘cost’ amount is included in the taxpayer's income at the time of the change in the status of the item, e.g. retired and no longer used in the horse business.
These rules are designed to attribute a cost base for the item, for capital gains tax purposes, if such item happens to be sold in the future. It must be noted that once the item ceases to be held as trading stock, it will generally become a normal capital (‘hobby’) asset for the taxpayer.
This section of the Tax Act is aimed at overcoming the uncertainty which surrounded the taxation treatment of items of trading stock, such as horses in a horse business, which have ceased being held as trading stock even though they are still owned by the taxpayer.
The major problems for horse players with this rule is two-fold, being:
- Older mares (12 or over) often have a nominal tax value of $1 if the special mare ‘write-off’ rules have been applied to them. If market value has been used to value them, the tax value at year end may also be nominal, say less than $1,000 dollars. However, the original ‘cost’ of these mares are often considerably more.
Under this rule, if the mare is still owned by the breeder after she is retired, the mare is disposed of by the breeder as it ‘cost’, and this cost could be, say, $200,000. This original ‘cost’ amount, as noted above, is income to the breeder, and in effect a ‘sale” is recorded for this original high ‘cost’ amount. If the mare has been written-off to a $1 tax value under the write-off rules, the profit to the breeder for retiring this mare is $199,999 ($200,000 original cost less $1 tax value). Ouch!
- The breeder may have an integrated breeding and racing business and highly commercial yearling colts acquired as, say, stallion prospects, could have a tax value still equal to its original cost, this being on the basis that the colt is valued at ‘cost’ for year-end closing stock purposes. Stallion prospects don’t come cheaply, and this figure is often more than $100,000 dollars.
Again, as illustrated above, unless this horse (often a gelding by this stage!) is disposed of at arm’s length to another party at the time of retirement, its original cost must be returned as income, so in effect the taxpayer gets no tax deduction for writing off this horse given its current closing stock tax value is also at ‘cost’. This can be very frustrating if the horse originally ‘cost’ $500,000 plus and is virtually worthless at the time of retirement!
It is also worth noting that if ownership has not changed and the business owner reacquires the racehorse as a hobby asset for its original cost, any future disposal of that horse as a ‘capital asset’ would not even attract a capital loss under the ‘Personal Use Asset’ CGT rules. How much worse could it get?
If the mares or racehorses above, at retirement, are no longer owned by the taxpayer after they cease being in the business, the above rules don’t apply.
Accordingly, just prior to retirement, the horse should be ‘sold’, at arm’s length, to a party external to the taxpayer. Please don’t leave it in the back paddock and think there can never be tax implications for not tax planning for its ‘retirement’ properly!
If the horse (either mare or racehorse) is worth, say, $200, it should be sold for that amount (plus GST of course!). As a minimum, to ensure this sale is commercial and at arm’s length (crucial ATO requirements), the sale should be:
- supported by an agreement in writing between the parties;
- the disposal amount is to be at an appropriate market value;
- recorded as a sale in the horse tax accounts of its former owner; and
- any further expenses and GST claims for this horse are NOT to go through the existing horse business. It must be obvious that the horse is no longer owned by the original taxpayer, e.g. a sole trader, company or trust.
Please be mindful that an overarching requirement re any disposal of the horse is that it should not be driven by tax considerations.
Gifting the horse?
Another possible solution to the above is gifting the horse to another party upon its retirement. Though the ownership of the horse has changed hands, the ATO are still uncertain as to whether they will apply the rules above, i.e. treat the horse is being sold at its ‘cost’ to the new owner. At this stage, it is far more prudent to play it safe and to sell the horse at arm’s length to an external party as noted above.
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
2018 MEMBERSHIP RENEWALS
A reminder to members that 2018 membership renewal fees are now due.
Please note that if you renew your membership by Friday 2 February 2018, you are automatically entered into the “Early Bird” Membership Renewal Competition which has three great prizes on offer.
To those of our members who have already renewed your membership our thanks – your support of the Association is greatly appreciated.
OWNERS BENEFITS CARD
As a NSWROA member you are entitled to an Owners Benefits Card.
Accordingly, to take advantage of this offer, you need to register your details with the Australian Turf Club. Simply click on the link under and follow the prompts.
Please note when completing information in the “horse running” question - simply put NSWROA Member.
THE ATC HERITAGE COLLECTION
NSWROA member Graham Caves, who is also a volunteer member at the ATC Heritage Centre at Randwick, has provided the following review from the ATC Heritage Collection for our newsletter this month.
As I have explained before, we have items in the ATC Heritage Collection that are varied and extraordinary.
In 1976 a family contacted the AJC, as it was then, and offered to donate a headstone that had been placed on the grave of one of Australia’s best racehorses and greatest sires, Heroic.
The offer was accepted and the headstone was placed in the garden surrounding the bandstand which was then on the lawn in front of the main public grandstand. A plaque was commissioned to explain the significance of the headstone, which was actually petrified tree trunk, and placed beside it in the garden.
Unfortunately racegoers are people and not all people respect historic monuments. I remember myself, long before the Heritage Society was formed, chasing off little kids climbing on the headstone. Soon bigger people realised that by standing on it they’d get a better view of the races but after some hairy moments I stopped asking them to desist.
It was apparent that the headstone could not stay there and it was taken into safe keeping for display on special occasions. In 2011 members of the donating family asked to come to Randwick to view it and the Heritage Society was able to show to them that it had indeed been looked after.
From the plaque it can be seen that Heroic died on a property “Growee” in the Bylong Valley of NSW, near Rylstone. He was living out his later years in retirement as he had gone infertile when still at his peak at stud and only had nine crops of foals to race. He was Champion Sire for a then record seven successive years from 1932/33 to 1938/39.
VALE – MRS BETTY FLICK
The NSW Racehorse Owners Association (NSWROA) was greatly saddened to learn of the recent passing of longstanding NSWROA member, Mrs Betty Flick. On behalf of the NSWROA Committee and our members, we extend our deepest sympathy to her family and friends.
Betty was a true devotee of the thoroughbred industry and will be sorely missed by all.
May she rest in peace.
Hereunder for the interest of members are some recent industry items:
2018 New Zealand Racing Hall of Fame Inductees
The New Zealand Racing Hall of Fame has announced the following nine new inductees to the NZ Racing Hall of Fame. The inductees will be officially inducted at a gala dinner to be held at Sky City in Hamilton, New Zealand on Friday 9 February 2018.
Brookby Song – Steeplechaser
Might and Power – Racehorse
O’Reilly – Racehorse and Stallion
Veandercross – Racehorse
Murray Baker – Trainer
Sir Woolf Fisher – Stud Owner and Racing Administrator
Noel Harris – Jockey
Leslie H (Tod) Hewitt – Jockey
Chris Waller - Trainer
Our congratulations to all.
For further details visit the NZ Racing Hall of Fame website www.racinghalloffame.co.nz.
Schweppes Sydney Cup Bonuses To Attract More Stayers To Autumn Carnival
The Metropolitan at Royal Randwick on Saturday 30 September, 2017
The Perth Cup at Ascot on 1 January, 2018
The Auckland Cup at Ellerslie in New Zealand on Saturday 10 March 2018
The Adelaide Cup at Morphettville on Monday 12 March, 2018
NE Manion Cup at Rosehill Gardens on Saturday 24 March 2018.
The Australian Turf Club has introduced an incentive for owners and trainers to enhance participation in the $2 million Schweppes Sydney Cup at Royal Randwick on Saturday 14 April, 2018. Owners and trainers who prepare the winner or placegetters in several key staying races across Australia and New Zealand will be eligible for the Schweppes Sydney Cup Bonus. Owners will receive a total $100,000 bonus and the trainer a total $50,000 bonus if their horse goes on to win or place in the 2018 Schweppes Sydney Cup after having won or placed in these designated staying races:
Australian Turf Club Chairman Laurie Macri said the initiative is part of the Club’s continued investment in staying races with an aim to attract high quality local and international stayers to the $2 million Schweppes Sydney Cup run over the famous two miles.
BOBS & BOBS EXTRA UPDATE
Update by Julieanne Horsman,
Media & Communications Executive, Racing NSW
PROMISING FILLY AQUA D’IVINA IS ENJOYING HER BEST PREPARATION YET, WITH TWO WINS PROPELLING HER INTO THE BOBS PREMIERSHIP TOP 10 FOR THE FIRST TIME
If Aqua D’ivina is even half as successful as her sire and dam her connections are in for a real treat, and the three-year-old filly is on the right track with two wins and two seconds in just four starts. She showed a devastating turn of foot in the ATC Owners Benefit Card Handicap (1400m) at Royal Randwick on 6 December 2017, recording the fastest final 600m of the day.
Aqua D’ivina (Jason Collett) flies home in the ATC Owners Benefit Card Handicap (1400m)
at Royal Randwick to pinch victory from Island Missile
(Photo: Courtesy of Steve Hart)
Jason Collett gave her a perfectly-timed ride to pinch victory in the last stride. “It was a super run,” Warwick Farm-based trainer Matthew Smith said. “She landed where we expected her to and when Jason went for her she took a little while to get organised because she is still learning but she was strong, especially in that last 100m which fits right in with her pedigree. “She is living up to what we had hoped for her now and I expect her to get over 2000m in the future.”
The filly collected $53,375 in prizemoney as well as a healthy $19,250 BOBS bonus, taking her overall earnings to $114,050. It also elevated her to equal 10th place in the BOBS Horse Premiership, just one Metropolitan Saturday win off leader, Unforgotten. “It’s a great program and owners love BOBS,” Smith said. “I think it’s important to support breeding in the state you’re based so I actively seek BOBS horses.”
As a $150,000 Magic Millions purchase, Aqua D’ivina was eligible for the $2m 3YO MM Guineas and the Randwick win was enough to secure her a start, but Smith choose to forego instant gratification and look to the future instead. “She had a hard run at Randwick and it would have been tough backing up in just seven days,” Smith said. “I don’t want to push her too hard early in her career, especially when she is bred to peak at 1600m and beyond.”
Aqua D’ivina’s dam Aqua D’Amore won nine races (including a Group 1) and placed 11 times during her career, with victories recorded from 1200m up to 2400m.
Her sire Pierro was successful up to 1600m. He never finished outside the top three in his 14 starts and amassed more than $4.5 million before being retired to stud.
Time will tell whether Aqua D’ivina has inherited her dam and sire’s ability but for now she can thank them for her name. Sue Robinson, who is part of the all-female ownership group, took into account Pierro was a Greek God and Aqua D’Amore translates to water lover and decided Aqua D’ivina, which loosely translates to water goddess, was appropriate. She will now be freshened up in preparation for the three-year-old races over the Sydney autumn.
BOBS BONUS LEADER BOARD
|SUPER EX||Excites||$39,375 ||3|
|BRAVE SONG||Your Song||$33,750 ||2|
|GONGS||Dawn Approach (Ire)||$33,750 ||2|
|PRETTY FAST||Not a Single Doubt||$33,750 ||3|
|SAVATIANO||Street Cry (Ire)||$33,750 ||2|
|SPARKY LAD||Smart Missile||$33,750 ||2|
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 December 2017:
|D & Mrs K Ackery||Randwick||Vassal (GB)|
|J N Allen||Kembla||Smartedge|
|G Altomonte||Canterbury||Sweet Ava|
|Ms K Benson ||Rosehill||Perfect Pitch|
|C Branthwaite||Gosford||Hurricane Harbour|
|C & Mrs M Branthwaite||Mudgee||Caisson Platoon|
|A Cardy||Canberra||Lulu Raez|
|B Carlstein ||Orange (2)||Radetzky (2)|
|L & Mrs K Carpenter||Canberra||Flash In The Dark|
|M Codling ||Mudgee||Contemplate|
|R Conway||Newcastle||Bridyn May|
|Ms J Cook||Wyong||Aqua D'Ivina|
|Ms D Dunn||Randwick||Music Magnate (NZ)|
|J Durbridge||Newcastle||Crafty Tycoon|
|Emirates Park||Gosford||Falcon Island|
|Mrs K Fraser||Wyong||Aqua D'Ivina|
|D & Mrs M Frew||Rosehill||Test the World (NZ)|
| ||Newcastle (3)||Inquiry|
| || ||Intuition|
| || ||Thrilled|
| ||Randwick (2)||Intuition|
| || ||Savatiano|
| ||Rosehill (3)||Drachenfels|
| || ||Epidemic|
| || ||Gongs|
| ||Warwick Farm||Condemned|
| ||Wyong (2)||Barbeque|
| || ||Seine Net|
|Mrs S Grant||Canberra (2)||Bid of Faith|
| || ||Flash In The Dark|
| ||Orange (2)||Radetzky (2)|
| ||Rosehill||Perfect Pitch|
|S Grant||Warwick Farm||Chain of Fools|
|Gundaroo Stud||Lismore||Water Boy (NZ)|
|Mrs C Irwin||Scone||Undercarriage|
|P & Mrs D Kepitis||Canterbury||Higher Ground|
|G & Mrs D Kolivos||Newcastle||Amanito|
|W Lanham||Orange||Madam Juror|
|Laurel Oak Bloodstock ||Canberra (2)||Bid of Faith|
| || ||Flash In The Dark|
| ||Orange (2)||Radetzky (2)|
| ||Rosehill||Perfect Pitch|
|C & Mrs L Lawlor||Hawkesbury||Godunov|
|G Leafe||Tuncurry||Eyes to Heaven|
|Ms P Leeper||Ballina||Argie Bargie|
|R Legh||Wyong||Wild Heart|
| ||Rosehill||Imperial Aviator (GB)|
|D & Mrs S Lilley||Rosehill||Broadside (NZ)|
|R Lloyd ||Rosehill||Perfect Pitch|
|D Lopez||Wyong||Poet's Advocate|
|N Macdonald ||Orange (2)||Radetzky (2)|
|L Macri||Scone||La Biere Choisie|
| ||Kembla||I Am Lexus|
|J & Mrs A McDonnell||Newcastle||Equipped|
| ||Warwick Farm||Cellarman|
|D & Mrs M McLeish||Rosehill||Noire|
| ||Warwick Farm||Noire|
|J A Middleton||Gosford||Blanco Cara (NZ)|
|L Mihalyka ||Canberra (2)||Bid of Faith|
| || ||Flash In The Dark|
| ||Orange (2)||Radetzky (2)|
| ||Rosehill||Perfect Pitch|
|T Millard ||Canberra||Flash In The Dark|
|N Moraitis, AM||Hawkesbury||Filomena's Grace|
| ||Scone||La Pont|
|W & Mrs R Mula||Gosford||Native American|
|Dato Tan Chin Nam||Newcastle||Equipped|
| ||Randwick||Into the Abyss|
|M Naptra ||Canberra||Flash In The Dark|
|P Nottage ||Orange (2)||Radetzky (2)|
| ||Sapphire Coast(2)||Halliday Road|
| || ||Jarrett|
|T O'Callaghan||Albury||Lawton Joseph (NZ)|
| ||Wyong||Cyber Intervention|
|A & Mrs A Ochiltree||Orange (2)||Radetzky (2)|
|I & Mrs C Patrick||Rosehill||Broadside (NZ)|
|R Pegum||Canterbury||Jaunty (NZ)|
| ||Randwick||Into the Abyss|
|Ramsey Pastoral Pty Ltd||Scone||Kanga's Eye|
|C Reynolds ||Canberra||Flash In The Dark|
| ||Orange (2)||Radetzky (2)|
| ||Rosehill||Perfect Pitch|
|Ms J Ritchie||Gosford||Ma Tante|
|Mrs M Smith||Tamworth||Path of Justice (USA)|
| ||Wagga||Paris Sizzler|
| ||Wyong||Aqua D'Ivina|
|Ms S Sproats||Wagga||Paris Sizzler|
|J L Thompson||Ascot (2)||Pounamu (2)|
|P & Mrs P Tighe||Newcastle||Isle of Capri|
| ||Warwick Farm(2)||Scream Park (NZ)(2)|
|Mrs J Tuck||Canterbury||Wooshka|
|N & Mrs A Vass||Kembla||Quackerjack|
|Vinery Stud||Hawkesbury||Ballet Rose|
| ||Wyong||Wild Heart|
|J Webb||Rosehill||Gambler's Blues|
|M Whitby||Bathurst||Still Undaunted|
|J Wilson ||Canberra||Flash In The Dark|
| ||Orange (2)||Radetzky (2)|
| ||Rosehill||Perfect Pitch|
|D Wilton||Rosehill||Magic Choir|
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 2017-2018 season is as follows:
2017/2018 Black Type Honour Roll
Current to 31 December 2017
|G1||ATC George Main Stakes||Winx||P Tighe, Mrs D Kepitis|
|G1||MVRC Moir Stakes||She Will Reign||G Bachell, M Field|
|G1||ATC Flight Stakes||Alizee||Godolphin|
|G1||VRC Turnbull Stakes||Winx||P Tighe, Mrs D Kepitis|
|G1||ATC Spring Champion Stakes||Ace High||J Cordina|
|G1||MVRC W S Cox Plate||Winx||P Tighe, Mrs D Kepitis|
|G1||VRC Victoria Derby||Ace High||J Cordina|
|G1||VRC Darley Classic||Redzel||J N Allen|
|G1||WATC Kingston Town Classic||Pounamu||J L Thompson|
|G2||ATC Warwick Stakes||Winx||P Tighe, Mrs D Kepitis|
|G2||MRC P B Lawrence Stakes||Hartnell (GB)||Godolphin|
|G2||ATC Chelmsford Stakes||Winx||P Tighe, Mrs D Kepitis|
|G2||ATC Theo Marks Stakes||Deploy||Torryburn Stud, K Maloney|
|G2||ATC Run To the Rose||Menari||G Altomonte|
|G2||ATC Tea Rose Stakes||Alizee||Godolphin|
|G2||ATC The Shorts||Redzel||J N Allen|
|G2||ATC Roman Consul Stakes||Viridine||Godolphin|
|G2||MVRC Moonee Valley Fillies Classic||Banish||Godolphin|
|G2||MRC Sandown Guineas||Villermont||R Legh|
|G2||WATC Ted Van Heemst Stakes||Pounamu||J L Thompson|
|G3||ATC Show County Quality||Deploy||Torryburn Stud, K Maloney|
|G3||ATC Concorde Stakes||Redzel||J N Allen|
|G3||MRC The Heath||Voodoo Lad||K Maloney|
|G3||NJC Spring Stakes||Astoria||Godolphin|
|G3||NJC Newcastle Gold Cup||Broadside (NZ)||D & Mrs S Lilley, I & Mrs C Patrick|
|G3||NJC Tibbie Stakes||Zanbagh||O P Tait|
|G3||ATC Kingston Town Stakes||Libran (IRE)||Highclere Thoroughbred Racing, Mrs S McGrath, P Quirk|
|G3||ATC Gloaming Stakes||Ace High||J Cordina|
|G3||MRC Thoroughbred Club Stakes||Invincible Star||D & Mrs S Lilley|
|G3||MRC Northwood Plume Stakes||Cool Passion||J & Mrs A McDonnell, Ms J Henning|
|G3||MRC Ladies Day Vase||Quilate||R & Mrs M Conway|
|G3||GRC Geelong Cup||Vengeur Masque (IRE)||R Legh|
|G3||WATC Asian Beau Stakes||Pounamu||J L Thompson|
|G3||VRC Lexus Stakes||Cismontane (NZ)||D Lilley|
|G3||VRC Red Roses Stakes||Jorda||Godolphin|
|G3||VRC Queen Elizabeth Stakes||Vengeur Masque (IRE)||R Legh|
|G3||MRC Sandown Stakes||Dollar for Dollar||R Legh|
|G3||ATC Summer Cup||Montauk||M Whitby|
|LR||ATC The Rosebud||Menari||G Altomonte|
|LR||HRC Rowley Mile||Arbeitsam||J N Allen|
|LR||WRC Wyong Gold Cup||Destiny's Kiss||N Moraitis, AM|
|LR||ATC Heritage Stakes||Viridine||Godolphin|
|LR||ATC Breeders Plate||Performer||P Tighe, D N Fuller|
|LR||ATC Dulcify Quality||Ataraxia||Godolphin|
|LR||ATC Reginald Allen Handicap||Torvill||M & Mrs E Kowalczuk|
|LR||ATC City Tattersalls Club Cup||Destiny's Kiss||N Moraitis, AM|
|LR||VRC Century Stakes||Ball of Muscle||N Couper|
|LR||HRC Ladies Day Cup||Duca Valentinois(IRE)||Godolphin|
|LR||ATC Cup||Broadside (NZ)||D & Mrs S Lilley, I & Mrs C Patrick|
|LR||BRC Gold Edition Plate||Whypeeo||K Maloney|
|LR||ATC Christmas Cup||Vassal (GB)||D & Mrs K Ackery|
|LR||ATC Christmas Classic||Music Magnate (NZ)||Ms D Dunn|
What great results! Congratulations to all! Don't forget to forward the names of your racehorses to the NSWROA office.
UPCOMING SHOWCASE MEETINGS
The Tamworth Jockey Club will hold their Showcase Meeting on Thursday, 25 January 2018. This meeting features an eight event card with a BOBS Bonus available on all races. For further details regarding this meeting visit the Tamworth Jockey Club’s website at www.tamworthjockeyclub.com.au.
Have your contact details changed? Perhaps a new postal or email address?
If so, it would be greatly appreciated if you could contact the office in order for our records to be updated accordingly.
Yours in Racing
19 January 2018
NSW Racehorse Owners Association • GPO Box 1506, SYDNEY NSW 2001
Ph: 9299 4299 • Fax: 9299 3212 • E: firstname.lastname@example.org • W: www.nswroa.com.au