(1) For the purposes of this Act, a personal representative of a deceased person shall, unless the Director of Finance and Planning otherwise directs, be treated as resident in the territory where the deceased person was resident for the purposes in question at the time of his or her death and as not resident elsewhere, so far as relates to any matters in which the personal representative is concerned solely in his or her capacity as such.
(2) The Director of Finance and Planning may give directions declaring that for all or any of the purposes of this Act a person is to be treated as resident or not resident in such territories as may be specified in the directions.