Queensland Consolidated Acts

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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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