Section 16
Interpretation of this Part
of Economic Expansion Incentives (Relief from Income Tax) Act 1967
In this Part, unless the context otherwise requires —“commencement day”, in relation to a qualifying activity that is approved under section 17(3) for a pioneer service company, means the date specified in the pioneer service company’s certificate under section 17(5)(b) or (7)(a) or (c) as the commencement day of that qualifying activity;“pioneer service company” means a company which has been issued with a certificate under section 17;“qualifying activity” means any of the following:
any engineering or technical services including laboratory, consultancy and research and development activities;
computer-based information and other computer related services;
the development or production of any industrial design; and
such other services or activities as may be prescribed.
Definition
“commencement day”, in relation to a qualifying activity that is approved under section 17(3) for a pioneer service company, means the date specified in the pioneer service company’s certificate under section 17(5)(b) or (7)(a) or (c) as the commencement day of that qualifying activity;
Definition
“pioneer service company” means a company which has been issued with a certificate under section 17;
Definition
“qualifying activity” means any of the following:
any engineering or technical services including laboratory, consultancy and research and development activities;
computer-based information and other computer related services;
the development or production of any industrial design; and
such other services or activities as may be prescribed.