DefinitionsDefinitions

Definitions

6. The following expressions are defined for the purposes of this determination:

information means the data, material or information provided in a telephone information service;

content provider means the entity who supplies information that will be provided through a telephone information service. Content providers include but are not restricted to racing organisations, government institutions, television stations, newspapers, counsellors, advisors and psychics;

telephone information service means the supply of information, which may be live or recorded, during a telephone call, or the supply of information by facsimile transmission in response to a telephone call or facsimile requesting such information;

telephone information service provider means an entity who supplies a telephone information service where:

(a) a customer calls the telephone information service provider's number to receive a telephone information service;

(b) the supply of information from the content provider to the telephone information service provider is a taxable supply; and

(c) carriage of the information to the customer is via a telecommunication supply.

7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.