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1
Limitation of Actions Amendment Bill 1993
LIMITATION OF ACTIONS
AMENDMENT BILL 1993
EXPLANATORY NOTE
GENERAL OUTLINE
Objectives of the Legislation
The Limitation of Actions Amendment Bill 1993 will limit the period
within which action may be brought to recover monies paid under an
invalid enactment to 12 months from the date of the relevant payment. The
12 month limitation will not apply to the recovery of an amount that would,
had the enactment been valid, have been correctly described as an
overpayment.
Reasons for the Bill
The Limitation of Actions Act 1974 currently limits the period within
which action may be brought regarding monies recoverable under an
enactment to 6 years from the date the cause of action arose. The Act,
however, draws no distinction between a cause of action arising from the
invalidity of an Act under which monies were paid and other circumstances.
Estimated Cost for Government Implementation
There will be no cost for Government.
Consultation
None.
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Limitation of Actions Amendment Bill 1993
NOTES ON PROVISIONS
Clause 1 sets out the short title of the Bill.
Clause 2 provides for amendment of the Limitation of Actions Act 1974.
Clause 3 inserts section 10A which limits the period within which an
action may be brought to recover an amount paid as tax under an invalid
enactment to 12 months from the date of the relevant payment. The
provision applies where the tax was paid voluntarily or under compulsion,
whether or not paid under a mistake of law or fact, and includes recovery of
the fee by legal proceeding.
The 12 month limitation does not apply to the recovery of an amount that
would, had the enactment been valid, have been correctly described as an
overpayment.
The period of limitation, which is part of the substantive law of
Queensland, cannot be extended. The right to recover an amount because of
the invalidity of an Act ends at the expiration of the 12 month limitation
period.
This section prevails to the extent of inconsistency with another Act.
"Tax" is defined as including a penalty in relation to a tax.
An invalid Act or provision includes an Act or provision which would be
invalid apart from section 9 of the Acts Interpretation Act 1954.
Clause 4 contains transitional provisions. Where monies were paid
within 6 months before commencement, the limitation period is 1 year after
the date of payment. Where monies were paid more than 6 months, but not
more than 6 years, prior to commencement, the limitation period is that
which would have applied had the section not been enacted, or 6 months
from commencement, whichever expires first.
© The State of Queensland 1993