Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 14

14.(1) Any computer program that is not embodied in permanent media is a
tax-advantaged computer program.

(2) 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.

(3) 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.