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COMMONWEALTH PLACES (MIRROR TAXES ADMINISTRATION) ACT 1999 - SECT 6
Continuation of proceedings if place found not to be a Commonwealth place
6 Continuation of proceedings if place found not to be a Commonwealth place
If—
(a) proceedings have been commenced in a court under a law as an applied
law; and
(b) the court is satisfied that the State taxing law that
corresponds to that law is not excluded by section 52 (i) of the Commonwealth
Constitution;
then the proceedings must be continued as though they had been
commenced under the State taxing law.
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