The Federal Court's decision to validate the race fields legislation in New South Wales yesterday, was just the fillip racing needed in that state.

Racing NSW currently has a $120-million bonanza in the bank waiting to be unfurled. The money collected by the disputed turnover tax, has been held in abeyance awaiting the result of the court hearing.

Corporate bookmakers are contemplating a more prolonged legal tussle by taking the matter to the High Court. But provided there are no further appeals within the next 28 days it will be party time for racing in New South Wales.

Racing Victoria currently gets a fee on corporate bookmakers' profits but if the New South Wales model survives any further court action there is no doubt that other states will move to amend legislation to adopt a tax to turnover.

This extra money will immediately open the door for massive prize money boosts. A substantial proportion of the cascade of cash should also be directed towards improving the condition of the race tracks.

The attention of Australian racing now turns to the Festival of Racing in Perth. And hats off to the West Australian organisers, who have left no stone unturned to promote a top-flight carnival.

The Group 1 Railway Stakes (1600m) will be a battle for state pride as locals, including the Paul Harvey-ridden favourite Colour Correct, try to repel the the invaders from the eastern states.

Nevertheless, being a sucker of the tempting longer prices, I will backing Gathering at $18 with TAB Sportsbet Fixed Odds. This four-year-old didn't quite measure up to the Crystal Mile at Moonee Valley late last month but earlier won in good style over Flemington 1600metres at Flemington. He will be ridden by the spring carnival star, Craig Williams.

Melbourne Cup-winning jockey Gerald Mosse will take part in the International Jockeys Series on Saturday week, a massive coup for WA racing. The other internationals include another Frenchman Olivier Doleuze, Singapore jockey Robbie Fradd and Irish rider John Egan.

Earlier this week a Sydney newspaper conducted a panel of ten judges and an online poll to decide the greatest horses, jockeys and trainers of Australia horse racing's 200-year history.

The top five in the three categories were:

Trainers: Tommy Smith, Bart Cummings, Theo Green, Gai Waterhouse and Etienne de Mestre.

Horses: Phar Lap, Tulloch, Kingston Town, Makybe Diva, Carbine.

Jockeys: George Moore, Ron Quinton, Darby Munro, Darren Beadman, Jim Pike.

Comparing horses, jockeys and trainers of different eras is always a futile task that cannot please everyone. Arguments could rage for years and that only underlines the fact that comparisons of people and horses over such a vast time frame are odious.