South Australian Current Acts

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

8—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.