Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) A revenue amount paid before a non-legislative change of the law is not recoverable from the Territory on a ground of invalidity if the ground came into existence because of the change of law.
(2) If a revenue amount paid before a non-legislative change of the law would have been refundable as an overpayment if the purported tax had been valid, that amount is refundable as if the purported tax had indeed been valid.
(3) In this section:
"ground of invalidity" means—
(a) the ground of invalidity of a tax law; or
(b) the ground of mistake (whether law or a fact) about the validity or invalidity of a tax law; or
(c) any other restitutionary ground relating to the validity or invalidity of a tax law.
"non-legislative change" of the law means a change of the law or of legal principles, or a change in what is generally perceived to be the state of the law or legal principles, but does not include a change made by legislation.
"Territory" includes an officer, Minister and territory authority.