RECOVERY OF IMPOSTS ACT 1963 - SECT 3 Certain taxes not recoverable following non-legislative changes of the law

RECOVERY OF IMPOSTS ACT 1963 - SECT 3

3 Certain taxes not recoverable following non-legislative changes of the law

(1) In this section,
"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 of legal principles, but does not include a change made by legislation.

(2) Money paid by way of tax or purported tax is not recoverable on any of the grounds referred to in subsection (3), if:

(a) the ground came into existence because of a non-legislative change of the law, and

(b) the money was paid before the change.

(3) The grounds are:

(a) the ground of invalidity of any taxation legislation, or

(b) the ground of mistake (whether of law or of fact) as to the validity or invalidity of any taxation legislation, or

(c) any other restitutionary ground relating to the validity or invalidity of any taxation legislation.

(4) Subsection (2) does not apply to proceedings for the recovery of money that, assuming the legislation concerned had been valid, would have represented an overpayment of a tax, if the legislation provides for the refund of the money.