RECOVERY OF IMPOSTS ACT 1963 - SECT 2
Limitation on time for the bringing of proceedings to recover taxes
RECOVERY OF IMPOSTS ACT 1963 - SECT 2
Limitation on time for the bringing of proceedings to recover taxes
2 Limitation on time for the bringing of proceedings to recover taxes
(1) No proceedings shall be brought to recover from the Crown or the
Government or the State of New South Wales or any Minister of the Crown, or
from any corporation, officer or person or out of any fund to whom or which it
was paid, the amount or any part of the amount paid by way of tax or purported
tax and recoverable on restitutionary grounds (including but not limited to
mistake of law or fact):
(a) in the case of a payment made before the
commencement of this Act, after the expiration of the time within which such
proceedings but for the enactment of this Act might have been brought or the
expiration of twelve months after the date of the commencement of this Act,
whichever period first expires, or
(b) in the case of a payment made
subsequent to the commencement of this Act, after the expiration of twelve
months after the date of payment.
(2) Subsection (1) does not apply to any
proceedings brought pursuant to any specific provisions of any Act:
(a)
providing for the mode of challenging the validity or for the recovery of the
whole or any part of any tax actually paid, and
(b) specifying a different
period within which such proceedings must be brought.
(3) Without affecting
the generality of this section, and for the avoidance of doubt, it is declared
that this section applies to proceedings for the recovery of money (paid by
way of tax or purported tax) on the ground of, or on grounds that include, the
invalidity of taxation legislation.
(4) This section does not apply to money
that is not recoverable because of section 3.