(1)  If –

(a) a person carries out an activity referred to in section 110A(2)(c) outside, or partly outside, Tasmania; and

(b) there is a real and substantial link between the activity and Tasmania –

section 110A applies to the activity as if it had been carried out wholly within Tasmania.

(2)  For the purposes of subsection (1) , there is a real and substantial link between an activity and Tasmania if –

(a) a significant part of the conduct relating to, or constituting, the carrying out of the activity occurs in Tasmania; or

(b) where the activity is carried out wholly or partly outside Tasmania, substantial harmful effects arise in Tasmania.