Tasmanian Consolidated Acts Tasmanian Consolidated Acts
(1) An action is not maintainable against the Crown, an instrumentality of the Crown or a public authority to recover money paid by way of a tax or purported tax or under a mistake unless the person bringing the action (in this section called "the claimant" ) satisfies the court hearing the action –
(a) that the claimant has not charged to or recovered from, and will not charge to or recover from, any other person any amount in respect of the whole or any part of the amount so paid; or
(b) if the claimant has so charged to or recovered from any other person any such amount, that the claimant has reimbursed, or has contracted to reimburse, each other person for the amount claimed in the action.
(2) A person referred to in subsection (1)(b) may sue for and recover as a debt due and payable by the claimant any amount which the claimant has satisfied the court that the claimant has contracted to reimburse to that person.