12Meaning of derived

12 Meaning of derived derived—property or a benefit is derived if it is derived or realised, whether completely or partly and whether directly or indirectly. See section 10, examples 3 to 6 and 8. Note For the meaning of benefits, see s 80. (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. Jane Citizen commits a relevant 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 spouse rather than to herself. The royalties would still be derived by Ms Citizen because they are derived by her spouse 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.