15Instruments referring to applied law

15 Instruments referring to applied law

15 Instruments referring to applied law

(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 law as an applied law, and

(b) the State taxing law that corresponds to that law is not excluded by section 52 (i) of the Commonwealth Constitution,

the reference has effect as if it were a reference to the State taxing law.