Develop a Mac Application

Develop an app that changes how a SIM works in a phone to do the following: 1. Allow multiple phone numbers on the one sim card 2. To act as an Australian sim in Australia and an Indian sim in India. The first part of the project is concept development. It has been listed as all that is required is ideas - ideas for how this could be done. Let me know how much you will charge to investigate whether a sim can be altered in this way by an app.