Victorian Consolidated Legislation

Commonwealth Places (Mirror Taxes Administration) Act 1999 - SECT 15

PART 5 MISCELLANEOUS

Instruments referring to applied law

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.