½Û×ÓÊÓƵ

Online information and database access or retrieval (OIDAR) services are supplies of services the delivery of which is mediated by IT over the internet or over an electronic network. The definition of OIDAR services was amended with effect from 1 October 2023 to exclude the requirement for the services to be essentially automated and involving minimal human intervention.

The following are examples of OIDAR services:

1. Ìý

   •ÌýÌýÌýÌý Advertising over the internet.

2. Ìý

   •ÌýÌýÌýÌý Providing cloud services.

3. Ìý

   •ÌýÌýÌýÌý The provision of e-books, movies, software, music and other intangibles through telecommunication networks.

4. Ìý

   •ÌýÌýÌýÌý Providing data or information, retrievable or otherwise, to any person in electronic form through a computer network.

5. Ìý

   •ÌýÌýÌýÌý Online supplies of digital content.

6. Ìý

   •ÌýÌýÌýÌý Digital data storage.

7. Ìý

   •ÌýÌýÌýÌý Online gaming.

Online gaming is defined as the offering of a game on the internet or an electronic network and includes online money gaming. Online money gaming has been included in the definition of 'specified actionable claims'.

A person who organises,