LIMITATION ACT 1985 - SECT 54 Recovery of State or Territory revenue amounts

LIMITATION ACT 1985 - SECT 54

    (1)     An action against a State or another Territory for recovery of a revenue amount imposed, or purportedly imposed, under a law of the State or Territory is not maintainable if the relevant limitation period of the State or Territory has ended.

    (2)     In subsection (1):

"relevant limitation period", in relation to a State or another Territory, means the limitation period that would apply to an action for recovery of a revenue amount if the action were brought in the State or Territory.

"revenue amount" means an amount of money paid voluntarily or under compulsion as—

        (a)     a tax, licence fee or duty imposed, or purportedly imposed, under a law; or

        (b)     penalty tax in relation to such a tax, licence fee or duty;

if the amount would have been legally owing if the provision under which it was paid had been valid.

    (3)     In subsection (1), a reference to an action against a State or another Territory includes a reference to an action against an officer, a Minister or an authority of the State or Territory.