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This is a Bill, not an Act. For current law, see the Acts databases.
PARLIAMENT OF VICTORIA
Limitation of Actions (Amendment) Act 2004
Victorian Legislation and Parliamentary Documents
Act No.
TABLE OF PROVISIONS
Clause Page
1. Purpose 1
2. Commencement 2
3. Limitation on proceeding for recovery of tax 2
4. New section 20B inserted 3
20B. Limitation on recovery of tax or amount attributable to
tax 3
5. New section 38B inserted 5
38B. Supreme Court--limitation of jurisdiction 5
6. New section 39A inserted 6
39A. Transitional--2004 amending Act 6
ENDNOTES 7
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PARLIAMENT OF VICTORIA
Initiated in Assembly 2 March 2004
Victorian Legislation and Parliamentary Documents
A BILL
to amend the Limitation of Actions Act 1958 and for other purposes.
Limitation of Actions (Amendment) Act
2004
The Parliament of Victoria enacts as follows:
1. Purpose
The main purpose of this Act is to amend the
Limitation of Actions Act 1958--
(a) in relation to the application of section 20A
5 of that Act (limitation on proceeding for
recovery of tax); and
(b) to prevent the recovery of windfall gains in
proceedings for the recovery of a tax or an
amount attributable to a tax.
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Limitation of Actions (Amendment) Act 2004
s. 2
Act No.
2. Commencement
This Act is deemed to have come into operation
Victorian Legislation and Parliamentary Documents
on 4 March 2004.
3. Limitation on proceeding for recovery of tax
5 See: (1) In section 20A(1) of the Limitation of Actions
Act No.
Act 1958--
6295.
Reprint No. 8
(a) after "purported tax" insert "or by way of an
as at
30 June 2003.
amount that is attributable to tax or purported
LawToday:
tax";
www.dms.
dpc.vic.
10 (b) after "fact)" insert "or under colour of
gov.au
authority".
(2) In section 20A(2) of the Limitation of Actions
Act 1958--
(a) after "purported tax" insert "or by way of an
15 amount that is attributable to tax or purported
tax";
(b) for "an Act" (where twice occurring)
substitute "a law".
(3) After section 20A(2) of the Limitation of Actions
20 Act 1958 insert--
"(2A) Sub-sections (1) and (2) apply to a
proceeding between parties of any kind.".
(4) In section 20A(3) of the Limitation of Actions
Act 1958--
25 (a) for "the Act" substitute "the law";
(b) for "an Act" substitute "a law";
(c) after "of tax" insert "or of an amount that is
attributable to tax";
(d) for "that Act" substitute "that law".
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Limitation of Actions (Amendment) Act 2004
s. 4
Act No.
(5) In section 20A(5) of the Limitation of Actions
Act 1958, insert the following definition--
Victorian Legislation and Parliamentary Documents
' "law" means--
(a) an Act; or
5 (b) a subordinate instrument within the
meaning of the Interpretation of
Legislation Act 1984; or
(c) any other instrument that--
(i) applies as a law of Victoria; or
10 (ii) is made under, and is enforceable
in accordance with, the provisions
of an Act or of an instrument
referred to in paragraph (b) or sub-
paragraph (i);'.
15 4. New section 20B inserted
After section 20A of the Limitation of Actions
Act 1958 insert--
'20B. Limitation on recovery of tax or amount
attributable to tax
20 (1) A proceeding to which this section applies is
only maintainable to the extent that the
person bringing the proceeding (the
claimant) satisfies the court that recovery of
the money would not result in a windfall
25 gain to the claimant.
(2) For the purposes of sub-section (1), recovery
of money would not result in a windfall gain
to the claimant if--
(a) the claimant has not charged to, or
30 recovered from, and will not charge to
or recover from, any other person an
amount in respect of that money,
whether or not that amount was
itemised or otherwise separately
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Limitation of Actions (Amendment) Act 2004
s. 4
Act No.
identified in any invoice or other
document issued by the claimant; or
Victorian Legislation and Parliamentary Documents
(b) the claimant has reimbursed, or has
entered into an unconditional and
5 enforceable agreement to reimburse,
each other person to whom the claimant
has charged, or from whom the
claimant has recovered, an amount in
respect of that money.
10 (3) This section applies to--
(a) a proceeding between parties of any
kind for the recovery of money paid by
way of--
(i) tax or purported tax; or
15 (ii) an amount that is attributable to
tax or purported tax--
under a mistake (either of law or of
fact) or under colour of authority; or
(b) a proceeding between parties of any
20 kind for the recovery of money so paid
that is recoverable because of the
invalidity of a law or provision of a
law.
(4) In this section--
25 "claimant" includes a predecessor or
successor of a claimant;
"law" means--
(a) an Act; or
(b) a subordinate instrument within
30 the meaning of the Interpretation
of Legislation Act 1984; or
4
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Limitation of Actions (Amendment) Act 2004
s. 5
Act No.
(c) any other instrument that--
(i) applies as a law of Victoria;
Victorian Legislation and Parliamentary Documents
or
(ii) is made under, and is
5 enforceable in accordance
with, the provisions of an
Act or of an instrument
referred to in paragraph (b)
or sub-paragraph (i);
10 "proceeding" includes--
(a) seeking the grant of any relief or
remedy in the nature of certiorari,
prohibition, mandamus or quo
warranto, or the grant of a
15 declaration of right or an
injunction; or
(b) seeking any order under the
Administrative Law Act 1978;
"tax" includes fee, charge or other impost.'.
20 5. New section 38B inserted
After section 38A of the Limitation of Actions
Act 1958 insert--
"38B. Supreme Court--limitation of jurisdiction
(1) It is the intention of section 20A, as amended
25 by section 3 of the Limitation of Actions
(Amendment) Act 2004, to alter or vary
section 85 of the Constitution Act 1975.
(2) It is the intention of section 20B to alter or
vary section 85 of the Constitution Act
30 1975.".
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Limitation of Actions (Amendment) Act 2004
s. 6
Act No.
6. New section 39A inserted
After section 39 of the Limitation of Actions Act
Victorian Legislation and Parliamentary Documents
1958 insert--
"39A. Transitional--2004 amending Act
5 The amendments made to this Act by the
Limitation of Actions (Amendment) Act
2004 apply to and in relation to money paid
before, on or after 4 March 2004 but do not
apply to a proceeding commenced before
10 that date.".
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Limitation of Actions (Amendment) Act 2004
Endnotes
Act No.
ENDNOTES
Victorian Legislation and Parliamentary Documents
By Authority. Government Printer for the State of Victoria.
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