SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) (COMPUTER PROGRAMS) AMENDMENT ACT 1989 NO. 166, 1989 

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) (COMPUTER PROGRAMS) AMENDMENT ACT 1989 NO. 166, 1989 
- TABLE OF PROVISIONS

1. Short title etc.  
2. Commencement  
3. First Schedule  
4. Regulations  

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) (COMPUTER PROGRAMS) AMENDMENT ACT 1989 No. 166, 1989 - LONG TITLE

     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

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) (COMPUTER PROGRAMS) AMENDMENT ACT 1989 No. 166, 1989
- SECT 1
Short title etc.

                                         (Assented to 19 December 1989)
  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 1935.*1*
(Minister's second reading speech made in-
          House of Representatives on 31 October 1989
          Senate on 7 December 1989)
*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 44, 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. 45, 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.

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) (COMPUTER PROGRAMS) AMENDMENT ACT 1989 No. 166, 1989
- SECT 2
Commencement

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

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) (COMPUTER PROGRAMS) AMENDMENT ACT 1989 No. 166, 1989
- SECT 3
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.

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) (COMPUTER PROGRAMS) AMENDMENT ACT 1989 No. 166, 1989
- SECT 4
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.