(1) This Act applies to money paid whether voluntarily or under compulsion,
and applies whether or not the payment was made under protest, and applies
whether or not the payment was made under the authority or purported authority
of any Act.
(2) This Act has effect despite the provisions of any other Act.
(3) The amendments made to this Act by the Limitation of Actions (Recovery of
Imposts) Amendment Act 1993 apply to money paid, and proceedings commenced,
whether before or after the commencement of that Act.
(4) Sections 1A and 2
(1)-(3) of this Act as amended by the Limitation of Actions (Recovery of
Imposts) Amendment Act 1993 have effect for all purposes, and are taken always
to have had effect for all purposes, as from the commencement of this Act.
(5) The amendments made to this Act by Schedule 6 to the State Revenue
Legislation Further Amendment Act 1995 :
(a) apply to money paid, and
proceedings commenced, whether before or after the commencement of the
amendments, and
(b) have effect for all purposes, and are taken always to
have effect for all purposes, as from the commencement of this Act.