Queensland Consolidated Acts

COMMONWEALTH PLACES (MIRROR TAXES ADMINISTRATION) ACT 1999 - SECT 8

8 Proceedings on certain appeals

(1) This section applies to an appeal from a judgment, decree, order or sentence of a court in proceedings under a law as an applied law.

(2) If 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 court must deal with the appeal as though—

(a) the proceedings in relation to which the appeal was brought had been brought under the State taxing law; and

(b) the judgment, decree, order or sentence had been given or made in proceedings brought under the State taxing law.