New South Wales Consolidated Acts

COMMONWEALTH PLACES (MIRROR TAXES ADMINISTRATION) ACT 1998 - SECT 15

15 Instruments referring to applied law

(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 law as an applied law, and

(b) the State taxing law that corresponds to that law is not excluded by section 52 (i) of the Commonwealth Constitution ,

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