Commonwealth Numbered Acts

SALES TAX LAWS (COMPUTER PROGRAMS) AMENDMENT ACT 1989 No. 19, 1990 - SECT 11

11. After section 4b of the Principal Act the following section is inserted:
Sale value of goods embodying computer programs

"4c. Where goods have, after 22 December 1988, been purchased by a registered
person who has quoted the person's certificate in respect of the goods and who
has applied the goods to the person's own use, being goods in which, or in
part of which, a computer program has been embodied, then, for the purposes of
this Act, subject to subsection 18 (5b) of the Sales Tax Assessment Act (No.
1) 1930 as that subsection is applied by section 12 of this Act, but
notwithstanding section 4 or 4a, the amount that would be the sale value of
the goods apart from this section is to be reduced by so much of that amount
as is attributable to:

   (a)  the computer program (not being a computer program embodied in a
        microchip); or

   (b)  except where the only computer programs embodied in the goods are
        embodied in microchips - any other part of the goods the sale value of
        which would, if sold separately, be exempt from sales tax under item
        51 of the First Schedule to the Sales Tax (Exemptions and
        Classifications) Act 1935.".