South Australian Consolidated Acts South Australian Consolidated Acts13—Where property deemed to be situated
For the purposes of this Act—
(a)
shares in or debentures of a corporation incorporated in South Australia shall
be deemed to be property situated in South Australia whether the shares or
debentures are recorded in a register kept in South Australia or elsewhere;
and
(b)
shares in or debentures of a corporation incorporated outside South Australia
shall be deemed to be property situated in South Australia if they are
recorded in a branch register of the company in South Australia; and
(c)
where the total estate or the value of the total estate of a person is
diminished as mentioned in paragraph (f) of the definition of
"disposition of property" in subsection (1) of section 4 of this Act
or in subsection (11) of that section, the property the subject of the
disposition shall be deemed to be personal property situated in South
Australia in the case where the donor is domiciled or resident in South
Australia and personal property situated outside South Australia in any other
case; and
(d)
property at sea in the course of transit to South Australia shall be deemed to
be property situated in South Australia.