LIMITATION ACT 1981 - SECT 35C Action for recovery of certain money paid under mistake before Limitation Amendment Act 1993

LIMITATION ACT 1981 - SECT 35C

    (1)     Where, before the commencement of the Limitation Amendment Act 1993 , money was paid, either voluntarily or under compulsion, by way of a tax, fee, charge or other statutory impost (or a purported such tax, fee, charge or other impost), an action for the recovery of the money is not maintainable on the grounds that the money was paid under a mistake of law or fact, or on restitutionary grounds, if brought after:

        (a)     the expiration of the limitation period which would have applied if the Limitation Amendment Act 1993 had not been enacted; or

        (b)     the expiration of a limitation period of 6 months from the commencement of the Limitation Amendment Act 1993 ,

whichever is the earlier.

    (2)     Subsection (1) does not apply to an action for the recovery of an amount that would have been, if the tax, fee, charge or other statutory impost (or a purported such tax, fee, charge or other impost) in respect of which the amount was paid had been valid, recoverable as an overpayment.