Clause 9

by deleting the words “manufacturing” in subsection (1);

by deleting the words “1st April 1979” in subsection (1) and substituting the words “the respective dates referred to in subsection (1A)”;

by inserting, immediately after subsection (1), the following subsection:“(1A) For the purposes of subsection (1) —

any person carrying on a manufacturing trade or business shall only be allowed as deduction expenditure incurred on or after 1st April 1979; and

any person carrying on a trade or business for the provision of specified services shall only be allowed as deduction expenditure incurred on or after 1st April 1988.”;

by inserting, immediately after the definition of “approved” in subsection (2)(a), the following definition:“(aa)“specified services” means —

services and activities which relate to the development of computer programs;

services and activities which relate to the technology involved in acquiring, storing, processing or distributing information by the use of computers or computer programs;

services and activities which relate to technology applied to agriculture, horticulture or the farming of livestock, fish or other forms of aquatic life;

laboratory and testing services;

services and activities which relate to medical research; and

any other services or activities as may be prescribed by the Minister;”; and

by deleting the word “manufacturing” in subsection (2)(b).