Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies to an appeal from a judgment, decree, order or sentence of a court of a State or Territory in proceedings under a State taxing law, except where the appeal is an appeal to the High Court.
(2) If the court is satisfied that:
(a) the State taxing law is excluded by paragraph 52(i) of the Constitution; and
(b) an applied law corresponds to the State taxing law;
then the court must deal with the appeal as though:
(c) the proceedings in relation to which the appeal was brought had been brought under the applied law; and
(d) the judgment, decree, order or sentence had been given or made in proceedings brought under the applied law.