Australian Capital Territory Numbered Acts

FINANCIAL INSTITUTIONS DUTY (AMENDMENT) ACT 1998 (NO. 34 OF 1998) - SECT 6

    After section 4 of the Principal Act the following section is inserted:

“4A.     Territorial nexus—persons

    This Act extends to the following persons:

        (a)     a person who is resident or domiciled in the Territory who receives a receipt to which this Act applies;

        (b)     a person who carries on business wholly or partly in the Territory who receives a receipt to which this Act applies in the course of that business;

        (c)     a person who enters into a transaction within or outside the Territory as a consequence of which the person receives a receipt to which this Act applies;

        (d)     a person who receives a receipt of money outside the Territory, being a receipt to which this Act applies, as a consequence of any act, matter or thing done by the person in the Territory;

        (e)     a person who receives a receipt of money in the course of short-term dealings.”.