Item 38A: [Computer related equipment foItem 38A: [Computer related equipment for RHQ company]

#### Item 38A: \[Computer related equipment for RHQ company\] (1) Imported goods, being computer related equipment for use by an RHQ company mainly in providing regional headquarters support, if: (a) at all times during the 9 months before the local entry, the goods: (i) were in existence; and (ii) were owned or leased by: (A) the RHQ company; or (B) a company (the RHQ group company) that, at the time of the local entry, was a group company in relation to the RHQ company; or (C) a company that is a group company in relation to the RHQ group company; and (iii) were not leased or subleased to a person who is not covered by subparagraph (ii); and (b) the goods are locally entered within 2 years after the day on which the first goods covered by this Item that are for use by the RHQ company are locally entered. (2) In this Item: > computer equipment includes: (a) equipment for networking computers; or (b) equipment mainly used in communications between computers; or (c) monitors. > computer related equipment means: (a) computer equipment; or (b) equipment mainly used for producing, supplying, monitoring or regulating power for computer equipment; or (c) equipment mainly used for controlling the temperature in the area where equipment covered by paragraph (a) or (b) is situated. > provide regional headquarters support has the same meaning as in Subdivision CB of Division 3 of Part III of the Income Tax Assessment Act 1936. > RHQ company means: (a) an RHQ company within the meaning of Subdivision CB of Division 3 of Part III of the Income Tax Assessment Act 1936; or (b) a transitional RHQ company within the meaning of subsection 154(4) of the Taxation Laws Amendment Act (No. 3) 1994.