Queensland Bills Queensland Bills[Index] [Search] [Download] [Related Items] [Help]
This is a Bill, not an Act. For current law, see the Acts databases.
Queensland
LIMITATION OF ACTIONS
AMENDMENT BILL 1993
Queensland
LIMITATION OF ACTIONS
AMENDMENT BILL 1993
TABLE OF PROVISIONS
Section Page
1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
2 Amended Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
3 Insertion of new s.10A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
10A Actions to recover tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
4 Insertion of new Part 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
PART 5--TRANSITIONAL PROVISIONS
44 Application of s.10A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
45 Expiry of Part . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
1993
A BILL
FOR
An Act to amend the Limitation of Actions Act 1974
4
Limitation of Actions Amendment
The Parliament of Queensland enacts-- 1
title 2
Short
This Act may be cited as the Limitation of Actions Amendment Act 3
Clause1.
1993. 4
Act 5
Amended
The Limitation of Actions Act 1974 is amended as set out in this 6
Clause2.
Act. 7
of new s.10A 8
Insertion
Clause3. After section 10-- 9
insert-- 10
to recover tax 11
`Actions
`10A.(1) Despite section 10(1)(d) or (5), an action to recover an amount 12
paid as tax that is recoverable because of the invalidity of an Act or a 13
provision of an Act must be started within 1 year after the day of payment. 14
`(2) Subsection (1) does not apply to the recovery of an amount that 15
would, assuming the Act or provision had been valid, have nevertheless 16
represented an overpayment of tax. 17
`(3) The period of limitation prescribed by subsection (1) cannot be 18
extended and, if an action for the recovery of an amount is not brought 19
within the period, the right to recover the amount ends. 20
`(4) Despite section 7, if this section and another Act are inconsistent, 21
this section prevails over the other Act to the extent of the inconsistency. 22
`(5) The period of limitation prescribed by this section is part of the 23
substantive law of the State. 24
`(6) In this section-- 25
"invalid" Act or provision of an Act includes an Act or provision of an Act 26
that would be invalid apart from section 9 of the Acts Interpretation 27
5
Limitation of Actions Amendment
Act 1954 (Act to be interpreted not to exceed Parliament's legislative 1
power); 2
"pay" a tax means pay the tax voluntarily or under compulsion (whether or 3
not the tax is paid under a mistake of law or fact), and includes recover 4
the tax by legal proceeding; 5
"tax" means-- 6
(a) a tax, fee, duty, levy, charge or other impost under, or purportedly 7
under, an Act; or 8
(b) a penalty in relation to a tax, fee, duty, levy, charge or other 9
impost under, or purportedly under, an Act.'. 10
of new Part 5 11
Insertion
Clause4. After section 43-- 12
insert-- 13
`PART 5--TRANSITIONAL PROVISIONS 14
of s.10A 15
`Application
`44.(1) Section 10A (Actions to recover tax) applies to an amount paid 16
within 6 months before the commencement of the section. 17
Example for subsection (1)-- 18
1. If an amount was paid 5 months before the commencement of the 19
section, the payer has 7 months to start recovery action. 20
`(2) Section 10A applies to an amount paid more than 6 months before, 21
but not more than 6 years before, the commencement of the section in 22
accordance with subsection (3). 23
`(3) Section 10A applies to the amount as if the reference in 24
section 10A(1) to 1 year after the day of payment were a reference to-- 25
(a) the limitation period that would have applied if the section had not 26
been enacted; or 27
(b) 6 months after the commencement of the section; 28
whichever ends first. 29
6
Limitation of Actions Amendment
Examples for subsections (2) and (3)-- 1
1. If an amount was paid 5 years and 6 months before the 2
commencement of the section, the payer has 6 months to start recovery 3
action. 4
2. If an amount was paid 5 years and 9 months before the 5
commencement of the section, the payer has 3 months to start recovery 6
action. 7
of Part 8
`Expiry
`45. This Part expires 12 months after it commences.'. 9
10
© State of Queensland 1993
[Index] [Search] [Download] [Related Items] [Help]