Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(1) In this Act:
"derived"—property or a benefit is derived if it is derived or realised, whether completely or partly and whether directly or indirectly.
Examples
See section 10, examples 3 to 6 and 8.
Note 1 For the meaning of benefits , see s 80.
Note 2 An example is part of the Act, is not exhaustive and may extend, but does not limit, the meaning of the provision in which it appears (see Legislation Act, s 126 and s 132).
(2) Property or a benefit is derived by a person if it is derived by someone else at the request or direction of the person.
Example
Jane Citizen commits an indictable offence and then writes a book about the commission of the offence. Ms Citizen directs the book's publisher to pay the royalties for the book to her husband rather than to herself. The royalties would still be derived by Ms Citizen because they are derived by her husband at her direction. (This may be relevant, for example, for deciding whether they are artistic profits and thus benefits under div 7.1.)
(3) For subsection (2), a request or direction of a person (the "first person")—
(a) includes an understanding between the first person and someone else or the first person making it known (directly or indirectly) to someone else that a particular outcome (or an outcome of a particular kind) is wanted or required by the first person; and
(b) may be taken to have been made even though, after all the evidence has been considered, the existence of the request or direction can be found only by inference from the actions of people or from other relevant circumstances.