Commonwealth Numbered Acts

SALES TAX LAWS (COMPUTER PROGRAMS) AMENDMENT ACT 1989 No. 19, 1990 - SECT 5

5. After section 18b of the Principal Act the following section is inserted:
Sale value of goods embodying computer programs

"18c. Where goods have, after 22 December 1988, been:

   (a)  sold by the manufacturer of the goods to an unregistered person or to
        a registered person who has not quoted the person's certificate in
        respect of the sale; or

   (b)  treated by the manufacturer of the goods as stock for sale by retail;
        being goods in which, or in part of which, a computer program has been
        embodied, then, subject to subsection 18 (5b) but notwithstanding any
        other provision of this Act, 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:

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

   (d)  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.".