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The Australian Taxation Office has recently released an information guide for the racing industry called GST for the Racing Industry (NAT 13425-06.2005).

The information below will help you locate an electronic version of the guide from the ATO website.

Go to www.ato.gov.au and then select:
  • Your industry type
  • Business
  • Racing and gambling, and
  • Publications (fact sheets, guides, etc)