(1) This section applies to a proceeding—
(a) whether or not it arose or arises under the fiscal bodies legislation; and
(b) regardless of where it arose or arises.
(2) For the purposes of a proceeding commenced before the transfer date to which AFIC was a party immediately before that date, the State of Queensland is substituted for AFIC as a party to the proceeding.
(3) For the purposes of a proceeding not commenced before the transfer date and which could if commenced after the date be brought against AFIC, or but for the commencement of section 19 and the dissolution of AFIC, could have been brought against AFIC, the proceeding may instead be brought against the State of Queensland.
(4) For the purposes of this section, evidence that would have been admissible for or against AFIC is admissible for or against the State of Queensland.
(5) This section does not apply to a proceeding for an offence.