SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 2 - GENERAL DEFINITIONS

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SECTION 14 (Repealed by 101 of 2006)   MEANING OF ``TAX-ADVANTAGED COMPUTER PROGRAM''  

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14(1)  [Computer programs not embodied in a microchip]  

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Any computer program that is not embodied in a microchip is a tax-advantaged computer program.

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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]  

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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.

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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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