Section LH 17 — Income Tax Act 2007: Some definitions

LH 17 Some definitions In this subpart,— associated internal software developer , for a person ( person A ) who is performing, or having another person perform, internal software development at a time, means another person— (a) who is performing, or having another person perform, internal software development at the time; and (b) for whom the internal software development controller is the same as the internal software development controller of person A internal software development , for a person, means a research and development activity of developing software with— (a) a purpose of having the software used in— (i) the internal administration of business activities of the person or of another person associated with them: (ii) providing services to customers of the person or another person associated with them whose main reason for using the services is to obtain a service other than the use of the person's computer technology or software: (b) the main purpose that is neither— (i) selling, renting, licensing, hiring, or leasing the software by the person to customers of which 2 or more are not associated with the person nor with each other: (ii) including the software as an integral part of an electrical or mechanical device for which the software is developed and that has for the person the main purpose of being sold, rented, licensed, hired, or leased to customers as part of the person's business internal software development controller , for a person ( person A ) who is performing, or having another person perform, internal software development, means a group of 1 or more persons— (a) having the power to govern, directly or indirectly, the financial and operating policies of person A to obtain benefits from person A's activities; and (b) having no other person or persons with the power to govern, directly or indirectly, the financial and operating policies of the group to obtain benefits from the group's activities internal software development group , for an internal software development controller (the controller ) and a tax year, means a group of entities of which each entity is a member at a time, in the entity's income year corresponding to the tax year, when— (a) the controller is the internal software development controller of the entity; and (b) the entity is performing, or having another person perform, internal software development; and (c) the entity has an associated internal software developer. Defined in this Act: associated person , deduction , income year , internal software development , internal software development controller , internal software development group , research and development activities , tax year Section LH 17: inserted, on 1 April 2008, by section 448 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section LH 17 compare note: repealed (with effect on 1 April 2008), on 6 October 2009, by section 329 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).