Victorian Consolidated Legislation

Commonwealth Places (Mirror Taxes Administration) Act 1999 - SECT 8

PART 3 PROCEEDINGS

Continuation of proceedings if place found not to be a Commonwealth place

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.