South Australian Consolidated Acts South Australian Consolidated Acts38—Limitation on actions for recovery of money
(1) Subject to
subsection (2), an action for the recovery of money paid under a mistake
(either of law or of fact) or otherwise based on restitutionary grounds must
be commenced—
(a) if
the cause of action arose on or after the commencement of this
section—within 6 years after the cause of action arose; or
(b) if
the cause of action arose before the commencement of this section—within
the limitation period that would have been applicable if this section had not
been enacted or 6 years after the commencement of this section (whichever
expires first).
(2) If money paid by
way of a tax or purported tax is recoverable because of the invalidity of the
tax, an action for the recovery of that money must (whether the payment was
made voluntarily or under compulsion) be commenced—
(a) if
the payment was made after the commencement of the 1994 amending Act or within
four months before its commencement—within six months after the date of
the payment; or
(b) if
the payment was made more than four months before the commencement of the 1994
amending Act—within the limitation period that would have been
applicable if that Act had not been enacted or two months after the
commencement of that Act (whichever first expires),
(but this subsection does not apply to the recovery of an amount that would,
assuming that the tax or purported tax had been valid, have nevertheless
represented an overpayment of tax).
(3) The period of
limitation prescribed by subsection (2) cannot be extended, and if the
action is not brought within that period, the right to recover the money is
extinguished.
(3a) An action for
recovery of money paid by way of a tax or purported tax may be maintained only
to the extent the person bringing the action satisfies the court that recovery
of the money would not result in a windfall profit.
(3b) The recovery of
money paid by way of a tax or purported tax would result in a windfall profit
to the extent the person bringing the action for recovery of the money—
(a) has
passed on the burden of making the payment to another person; and
(b) has
not paid back, or entered into an enforceable agreement to pay back, the
amount of the payment.
(4) In this
section—
1994 amending Act means the Limitation of Actions (Recovery of Taxes and
Substantive Law) Amendment Act 1994 ;
"tax" includes a statutory business franchise or licence fee, or other
statutory fee or charge.
(5) In the case of an
inconsistency between this section and the provisions of any other Act, the
other Act prevails to the extent of the inconsistency.