5 Prescribed goods
5.1 Mobile phone
5.1.1 For the purpose of customer accounting, a mobile phone is one that: (a) can transmit and receive spoken messages over a cellular network (whether or not it has any other function); and (b) has a screen size of 17.5cm or less, measured diagonally from the top corner to a bottom corner, excluding the bezel.
5.1.2 A mobile phone is excluded from customer accounting if:
(a) it is purchased by a customer who at the same time, also subscribes to a mobile subscription and call services plan (including a renewal or 4 Customer accounting will apply to the full sale value (including the first $10,000) if the
GST exclusive sale value shown on the tax invoice exceeds $10,000. 5 The supply will be subject to customer accounting if the customer accounting conditions are satisfied. 4 extension of an existing plan) with an approved mobile
telecommunication service provider6 ,
(b) the plan is not one that involves the collection of advance payments prior to, upon or after the supply of a SIM card or other device or code that is required to use the service (e.g. a pre-paid plan); and
(c) the plan is provided by the same supplier as the mobile phone, or a person that is related within the meaning of section 6 of the Companies Act7 .
5.1.3 The following are examples of prescribed supplies of mobile phone: i) smart phone ii) Blackberry
The accessories (e.g. earphones, battery, charger) that are included with the mobile phone in the retail box will form part of the prescribed supply of mobile phone.
5.1.4 The following are not prescribed supplies of mobile phone: 1)tablet 2)walkie-talkie 3)satellite phone 4) smart watch 5) telephone where the base unit is connected to a landline but the handset is not tethered to that base unit ï‚· mobile phone accessories (e.g. cover case, battery, screen protector, charger, etc.) sold separately8 from the mobile phone
5.2 Memory card
5.2.1 A memory card is a prescribed good for customer accounting purpose if it is an electronic flash memory data storage device used for storing digital information. It excludes any flash drive with integrated USB interface.
5.2.2 The following are examples of prescribed supplies of memory card: ï‚· CompactFlash ï‚· Secure Digital â€œSDâ€ card ï‚· Memory Stick 5.2.3 The following are not prescribed supplies of memory card: ï‚· thumb drive ï‚· portable external hard disk. 6 An approved mobile telecommunication service provider is one who is licensed under section 5 of the Telecommunications Act. 7 Corporations deemed to be related to each other, i.e. a corporation which is a holding company or subsidiary of another corporation, or a subsidiary of a holding company of another corporation. 8 Any accessory not included together with the mobile phone in the retail box at the time of sale is considered as sold separately and hence treated as non-prescribed goods.
5 5.3 Off-the-shelf software
5.3.1 An off-the-shelf software prescribed for customer accounting purpose is one that is not customised for a particular customer and where:
(a) the software is stored in a compact disc or similar storage medium which is provided as part of the supply; or
(b) the software may be accessed by the use of a product key or license key that is provided in a physical box packaging as part of the supply. It excludes any software that is pre-loaded on any hardware or computer, as part of the supply of the hardware or computer.
5.3.2 The following are examples of prescribed supplies of off-the-shelf software: ï‚· anti-virus software sold in a boxed package ï‚· accounting software sold in a boxed package ï‚· electronic design automation software sold in a disc ï‚· Xbox or PlayStation games software sold in a disc ï‚· software downloadable from the Internet which is accessed by a product key or license key that is supplied to the customer in a boxed package 5.3.3 The following are not prescribed supplies of off-the-shelf software: ï‚· back-up copy of a software stored in a CD or similar storage medium that is provided to the customer ï‚· software downloadable from the Internet which is accessed by a product key or license key not supplied to the customer in a boxed package
5.3.3 The following are not prescribed supplies of off-the-shelf software: ï‚· back-up copy of a software stored in a CD or similar storage medium that is provided to the customer ï‚· software downloadable from the Internet which is accessed by a product key or license key not supplied to the customer in a boxed package