13   Provisions as to operation of applied law and State taxing law if a place ceases to be a Commonwealth place

(1)  This section applies if an applied law ceases, or ceased, to have effect in relation to a place at a particular time because the place ceases, or ceased, to be a Commonwealth place at that time.

(2)  The State taxing law to which the applied law corresponded immediately before that time:

(a)  applies, or is to be regarded as having applied, in relation to that place from that time, and

(b)  is to be read and construed as though it provided expressly that it was intended to apply in relation to that place from that time.

(3)  The following things are not affected:

(a)  any right, privilege, obligation or liability acquired, accrued or incurred under the applied law,

(b)  any penalty, forfeiture or punishment incurred in respect of an offence against the applied law,

(c)  any investigation, legal proceeding or remedy in respect of any right, privilege, obligation, liability, penalty, forfeiture or punishment referred to in paragraph (a) or (b).

(4)  Any penalty, forfeiture or punishment referred to in subsection (3) (b) may be imposed as if the applied law had not ceased to have effect.

(5)  An investigation, legal proceeding or remedy referred to in subsection (3) (c) may be instituted, continued or enforced as if the applied law had not ceased to have effect.