Commonwealth Numbered Acts

SALES TAX LAWS (COMPUTER PROGRAMS) AMENDMENT ACT 1989 No. 19, 1990 - SECT 9

9. 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, not being either the
manufacturer of those goods or a purchaser of those 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.".