19Instruments referring to State taxing laws

19 Instruments referring to State taxing laws

(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.