Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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 State taxing law; and
(b) the State taxing law is excluded by paragraph 52(i) of the Constitution; and
(c) an applied law corresponds to the State taxing law;
the reference has effect as if it were a reference to the applied law.