Queensland Consolidated ActsThis Act applies to impose the levy on electricity sale arrangements relating to electricity for consumption in Queensland--
(a) regardless of whether an arrangement is entered into or made in or outside Queensland; and
(b) regardless of whether any person involved in an arrangement is resident in Queensland or is otherwise connected with Queensland; and
(c) regardless of whether the supply of electricity for the purposes of an arrangement originates in or outside Queensland.
Note--
This is because electricity sale arrangements relating to electricity for consumption in Queensland have a nexus to Queensland.