JSL2200 - Legislation: What is meant by 'a supply of specified goods'

One of the key criteria to enable this measure to apply is that there is a supply of specified goods or services.

For supplies made between 10 April 2003 and 30 April 2007 (JSL2050), these goods are:

  • telephones and any other equipment, including parts and accessories, made or adapted for use in connection with telephones or telecommunications;
  • computers and any other equipment, including parts, accessories and software, made or adapted for use in connection with computers or computer systems

For supplies made on or after 1 May 2007 (JSL2100), the goods are:

  • any equipment made or adapted for use as a telephone and any other equipment made or adapted for use in connection with telephones or telecommunication;
  • any equipment made or adapted for use as a computer and any other equipment made or adapted for use in connection with computers or computer systems (including, in particular, positional determination devices for use with satellite navigation systems - i.e., ‘satnavs’);
  • any other electronic equipment made or adapted for use by individuals for the purposes of leisure, amusement or entertainment and any other equipment made or adapted for use in connection with any such electronic equipment.

This final bullet includes items such as digital cameras, camcorders and other portable electronic devices for playing music and games such as iPods, hand-held or portable DVD players and play stations etc.