Sales Tax (Exemptions and Classifications)                      (Computer Programs) Amendment Act 1989

No. 166 of 1989

An Act to amend the Sales Tax (Exemptions and Classifications) Act 1935, to make special provision in relation to sales tax regulations, and for related purposes

[Assented to 19 December 1989]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title etc.

1. (1) This Act may be cited as the Sales Tax (Exemptions and Classifications) (Computer Programs) Amendment Act 1989.

(2) In this Act, “Principal Act” means the Sales Tax (Exemptions and Classifications) Act 19351.

Commencement

2.       This Act is to be taken to have commenced on 23 December 1988.

First Schedule

3. (1) The First Schedule to the Principal Act is amended by adding at the end of the definition of “aids to manufacture” in subclause 1 (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;”.

(2) The amendment made by subsection (1) applies to transactions, acts and operations effected or done in relation to goods on or after 23 December 1988.

Regulations

4. Regulations amending the Sales Tax Regulations for the purpose of effecting a change to those regulations similar to the change effected by section 3 may be expressed to take effect from a date before the date of notification of the regulations, not being a date before 23 December 1988.

NOTE

1.  No. 60, 1935, as amended. For previous amendments, see No. 41, 1936; No. 78, 1938; No. 32, 1939; Nos. 29 and 76, 1940; No. 32, 1941; No. 6, 1942; Nos. 35 and 1943; No. 31, 1944; No. 36, 1945; Nos. 12 and 67, 1946; No. 65, 1947; No. 42, 1948; No. 54, 1949; No. 37, 1950; No. 42, 1951; No. 44, 1952; No. 53, 1953; No. 1954; No. 5, 1956; No. 71, 1957; Nos. 17 and 92, 1959; Nos. 65 and 88, 1960; Nos. 1 and 76, 1961; No. 4, 1962; No. 44, 1963; No. 30, 1965; Nos. 26 and 62, 1966; Nos. 21, 29 and 80, 1967; No. 78, 1970; Nos. 67 and 87, 1972; Nos. 17, 181 and 216, 1973; No. 24, 1975; No. 175, 1976; No. 107, 1978; Nos. 3, 94 and 157, 1979; No. 142, 1981; Nos. 64, 93 and 115, 1982; Nos. 63, 84 and 136, 1983; Nos. 81, 123 and 165, 1984; Nos. 65 and 67, 1985; Nos. 28, 76 and 98, 1986; Nos. 42, 135 and 140, 1987; Nos. 78, 89 and 152, 1988; and Nos. 63, 149 and 150, 1989.

[Minister’s second reading speech made in—

House of Representatives on 31 October 1989 Senate on 7 December 1989]