14Proceedings on certain appeals

14 Proceedings on certain appeals

(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.