Queensland Consolidated Acts(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 a proceeding started before the transfer date to which AFIC was a party immediately before the date--
(a) if the proceeding is in Queensland--the State is substituted for AFIC as a party to the proceeding; or
(b) if the proceeding is in another State--the State of Queensland may be substituted for AFIC under a law of the other State.
(3) For a proceeding not started before the transfer date and that could if started after the date be brought against AFIC, or apart from the repeal of the fiscal bodies legislation and the dissolution of AFIC could have been brought against AFIC--
(a) if the proceeding is brought in Queensland--the proceeding may instead be brought against the State; or
(b) if the proceeding is brought in another State--the proceeding may instead be brought against the State of Queensland under a law of the other State.
(4) For this section, evidence that would have been admissible for or against AFIC is admissible for or against the State.
(5) This section does not apply to a proceeding for an offence.