LIMITATION OF ACTIONS ACT 1974 - SECT 10A
Actions to recover tax
LIMITATION OF ACTIONS ACT 1974 - SECT 10A
Actions to recover tax
10A Actions to recover tax
(1) Despite section 10(1) (d) or (5) , an action to recover an amount paid as
tax that is recoverable because of the invalidity of an Act or a provision of
an Act must be started within 1 year after the day of payment.
(2) Subsection
(1) does not apply to the recovery of an amount that would, assuming the Act
or provision had been valid, have nevertheless represented an overpayment of
tax.
(3) The period of limitation prescribed by subsection (1) can not be
extended and, if an action for the recovery of an amount is not brought within
the period, the right to recover the amount ends.
(4) Despite section 7, if
this section and another Act are inconsistent, this section prevails over the
other Act to the extent of the inconsistency.
(5) In this section—
"invalid" Act or provision of an Act includes an Act or provision of an Act
that would be invalid apart from section 9 (Act to be interpreted not to
exceed Parliament’s legislative power) of the Acts Interpretation Act 1954.
"pay" a tax means pay the tax voluntarily or under compulsion (whether or not
the tax is paid under a mistake of law or fact), and includes recover the tax
by legal proceeding.
"tax" means—
(a) a tax, fee, duty, levy, charge or other impost under, or
purportedly under, an Act; or
(b) a penalty in relation to a tax, fee, duty,
levy, charge or other impost under, or purportedly under, an Act.
