Remit 1: Applying for an Income Tax exemption for NZGCA as an Amateur Sports Promotor under Section CW46 of the Income Tax Act 2007

Based on the NZGCA’s purpose, the organisation is eligible for a full income tax exemption as an amateur sports promotor under Section CW46 of the Income Tax Act 2007. However, in order for the NZGCA to meet the amateur sports promotor exemption criteria, the current constitution needs to be amended with the following. 

The amendments required are:

Purposes, Section 1.4.f, remove the following bullet points as they contradict the amateur sports promotor income tax exemption criteria:

·         provides benefits to Members or their families to alleviate hardship

AND

·         on removal of the Society from the Register of Incorporated Societies having its surplus assets distributed under subpart 5 of Part 5 of the Act to a Member that is a not-for-profit entity

Additionally, the Surplus Assets clause 20.3 requires strengthening, with the third bullet point being changed from:

·         However, in any resolution under this rule, the Society may approve a different distribution to a different not-for-profit entity from that specified above, so long as the Society complies with this Constitution and the Act in all other respects.

To:

·         However, in any resolution under this rule, the Society may approve a different distribution to a different not-for-profit sporting entity or registered charity from that specified above, so long as the Society complies with this Constitution and the Act in all other respects.

Remit 2: 10.2.a.ii Imported Horses and Foals Imported in Utero

Add the italicized wording to the clause so that horses imported from UK/Europe but not registered with the TGCA at time of export can still be registered assuming all other criteria is met. TGCA now only put these horses on an international passport and not into their main stud books.

“• To be eligible for NZGCA registration, any imported Gypsy Cob must:

o Be registered as a purebred Gypsy Cob:

▪ Where it is born in the UK or European Union, its registration must be

with the TGCA (in either the Main SB2 (SB2) or Main 1 (SBB1) stud

books, EXCEPT where a horse is born in the UK or European union but has been exported to another country without TGCA registration, registration with TGCA may be on an international passport.”

Remit 3: Drum Horse Registration Amnesty

An amnesty shall apply to progeny of registered Clydesdale mares who are deceased prior to 1^st October 2026, where no DNA is available. These progeny do not require DNA verification to the Clydesdale dam in order to be registered as long as all other registration criteria is met. This amnesty comes into effect immediately after the 2026 SGM and finishes on 31^st March 2027.