Commonwealth Numbered Regulations

1990 No. 346 SALES TAX REGULATIONS (AMENDMENT) - REG 3

3. Regulation 4 of the Principal Regulations is amended by adding at the end
of the definition of "aids to manufacture" in subregulation (1) the following
paragraph:
  "(o)   goods for use exclusively, or primarily and principally, in:


   (i)  the copying or reproduction of a computer program, whether with or
        without related information and whether in the same material form or
        in a different material form; or

   (ii) the conversion of a computer program to another language, code or
        notation; so as to embody the computer program (not being the
        embodying of the program in a microchip) in goods;".