Document ID: chunk:federal_register_of_legislation:C2020C00295:section:14
Version: federal_register_of_legislation:C2020C00295
Segment Type: section
Provision Reference: s 14
Character Range: 14016–14717

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.