Commonwealth Consolidated Acts

COMMONWEALTH PLACES (MIRROR TAXES) ACT 1998 - SECT 19

             (1)  This section applies to an instrument or other writing that relates to an act, matter or thing that has a connection with a Commonwealth place.

             (2)  In so far as:

                     (a)  the instrument or writing contains a reference to a State taxing law; and

                     (b)  the State taxing law is excluded by paragraph 52(i) of the Constitution; and

                     (c)  an applied law corresponds to the State taxing law;

the reference has effect as if it were a reference to the applied law.