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.