NT v HS [2020] NZDT 1312 (21 October 2020) [pdf, 270 KB]
...of late, with only one in work at any time. He has invited friends to be part owners to help cover costs, but he does not charge a training fee. His returns, if he gets any, come from taking a 50% share of winnings. He holds a Class C trainer’s licence, but on its own it was not established by HS’s evidence to put NT into the category of being a trainer who was in business. NT is not registered for GST, does not have staff or a company, and does not participate to a sufficient degre...