12Continuation of proceedings where place found to be a Commonwealth place

12 Continuation of proceedings where place found to be a Commonwealth place

If proceedings have been commenced under a State taxing law and 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 proceedings must be continued as though they had been commenced under the applied law.