371Extent of operation of this Division

#### 371 Extent of operation of this Division 371 Extent of operation of this Division > This Division— > > > (a) applies to all individuals, whether resident in this jurisdiction or in Australia or not and whether Australian citizens or not, and to all bodies corporate or unincorporated, whether incorporated or carrying on business in this jurisdiction or in Australia or not; and > > > (b) extends to acts done or omitted to be done outside this jurisdiction, whether in Australia or not.