PART 2 - GENERAL DEFINITIONS
SECTION 14 (Repealed by 101 of 2006)
MEANING OF ``TAX-ADVANTAGED COMPUTER PROGRAM''
14(1)
[Computer programs not embodied in a microchip]
Any computer program that is not embodied in a microchip is a tax-advantaged computer program.
History
S 14(1) amended by No 94 of 1995, s 2 and Sch 3 item 2, effective 9 May 1995, by omitting the word ``permanent'' from the term ``permanent microchip''.
S 14(1) amended by No 150 of 1992, s 9(a), effective 11 December 1992, by substituting the words ``a permanent microchip'' for the words ``permanent media''.
14(2)
[Computer programs embodied in a microchip]
A computer program that is embodied in a microchip in a cartridge is a tax-advantaged computer program if both the following conditions are met:
(a)
the cartridge is marketed as being exclusively for use with:
(i) a personal computer; or
(ii) a home electronic device that is for use with a computer monitor or with a television screen; or
(iii) either a personal computer or such a home electronic device;
(b)
the program is marketed as being exclusively for educational use, entertainment use or a combination of both.
History
S 14(2) amended by No 94 of 1995, s 2 and Sch 3 item 2, effective 9 May 1995, by omitting the word ``permanent'' from the term ``permanent microchip''.
S 14(2) amended by No 150 of 1992, s 9(b), effective 11 December 1992, by inserting the word ``permanent'' before ``microchip''.
14(3)
[Definition]
In this section:
``home electronic device''
does not include a device that consists of, or includes, one or more
of the following:
(a)
a compact disc player;
(b)
a television;
(c)
a video camera;
(d)
a video cassette player;
(e)
a video cassette recorder;
(f)
an electronic device prescribed by the regulations for the purposes of
this paragraph.
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