Commonwealth Numbered Acts

SALES TAX LAWS (COMPUTER PROGRAMS) AMENDMENT ACT 1989 No. 19, 1990 - SECT 7

7. 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 sold by a registered
person, or a person required to be registered, who purchased the goods from
the manufacturer, to an unregistered person or to a registered person who has
not quoted the person's certificate in respect of the purchase of the goods,
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.".