(1) A reference in this part to a person "subject to" a sentence of imprisonment does not include a reference to a person who has completed serving the sentence.
(2) The following people on whom a sentence of imprisonment has been imposed are taken, for this part, to have completed serving the sentence:
(a) a person—
(i) who has been released from serving a part of the sentence on parole or on licence to be at large; and
(ii) in relation to whom action can no longer be taken under a law of the ACT, the Commonwealth, a participating state or a non-participating territory to require the person to serve all of part of the remainder of the sentence;
(b) a person—
(i) who has been released from serving all or part of the sentence on giving a relevant security; and
(ii) in relation to whom—
(A) action can no longer be taken under a law of the ACT, the Commonwealth, a participating state or a non-participating territory (a relevant law ) in relation to a breach of a condition of the security; or
(B) action cannot, because of the end of the security, be taken under a relevant law to require the person to serve all or part of the sentence;
(c) a person whose sentence, or the remaining part of whose sentence, has been remitted under section 313 (Remission of penalties);
(d) a person who has been pardoned under section 314 (Grant of pardons);
(e) a person who, because of the exercise of the prerogative of mercy, is no longer required to serve the sentence or the remaining part of the sentence.