SALES TAX REGULATIONS (AMENDMENT) 1990 NO. 346 

SALES TAX REGULATIONS (AMENDMENT) 1990 NO. 346 
- TABLE OF PROVISIONS

1. Commencement  
2. Principal Regulations  
3. Interpretation  
4. Application  


1990 No. 346 SALES TAX REGULATIONS (AMENDMENT)
- REG 1
Commencement


  1. These Regulations are to be taken to have commenced on 23 December 1988.


1990 No. 346 SALES TAX REGULATIONS (AMENDMENT)
- REG 2
Principal Regulations


  2. In these Regulations, "Principal Regulations" means the Sales Tax
Regulations.


1990 No. 346 SALES TAX REGULATIONS (AMENDMENT)
- REG 3
Interpretation


  3. Regulation 4 of the Principal Regulations is amended by adding at the end
of the definition of "aids to manufacture" in subregulation (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;".


1990 No. 346 SALES TAX REGULATIONS (AMENDMENT)
- REG 4
Application


  4. The amendment of the Principal Regulations by regulation 3 of these
Regulations applies to transactions, acts and operations effected or done in
relation to goods on or after 23 December 1988.


- NOTES


1990 No. 346*1* SALES TAX REGULATIONS*2* (AMENDMENT)



*1* Notified in the Commonwealth of Australia Gazette on 31 October 1990.
*2* Statutory Rules 1956 No. 59 as amended by 1965 No. 186; 1981 No. 294; 1982
No. 167; 1984 Nos. 8, 409 and 417; 1985 No. 100; Act No. 144, 1985; Act No.
99, 1986.