South Australian Consolidated Acts

STAMP DUTIES ACT 1923 - SECT 31C

31C—Jurisdictional nexus

        (1)         This Division applies to a contractual bailment if—

            (a)         the goods are, or are to be, used solely or predominantly in South Australia; or

            (b)         the goods are delivered to the bailee in South Australia and—

                  (i)         they are to be used outside Australia; or

                  (ii)         they are not to be used solely in any one Australian State and it is not possible to determine which Australian State is to be the jurisdiction of predominant use.

        (2)         If a motor vehicle is taken on hire under an equipment financing arrangement, and the motor vehicle is, or is to be, registered under the law of a State, the State in which the motor vehicle is registered will be taken to be the jurisdiction of its predominant use.