Show download pdf controls
  • 24. Internet trading

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Q - Did you sell any goods or services using the internet?

    Print X in the Yes box at Q if, in deriving income, the company used the internet to:

    • receive orders for goods or services, for example, the company received orders by email or a web page form, rather than by conventional post, telephone or facsimile
    • receive payment for goods or services, for example, the company received digital cash as    
      • credit card or charge card details by email or web page form, rather than by conventional post, telephone or facsimile
    • deliver goods or services, for example, the company    
      • used email, the internet or file transfer protocol to deliver digitised music, news articles or software, rather than conventional post to deliver software on a disk
      • used email, in conjunction with a website, to give advice and received a payment in connection with this advice
      • advertised goods or services of other businesses for a fee on the internet
      • hosted websites
      • provided access to the internet.

    Print X in the No box at Q if the company used the internet only to:

    • advertise the company’s goods or services
    • give support to the company’s customers
    • buy the company’s stock
    • do the company’s banking online.
    Last modified: 02 Oct 2019QC 51220