Victorian Consolidated Legislation

Limitation of Actions Act 1958 - SECT 20A

Limitation on proceeding for recovery of tax2

20A. Limitation on proceeding for recovery of tax2





(1) Subject to subsection (2), a proceeding for the recovery of money paid by
way of tax or purported tax or by way of an amount that is attributable to tax
or purported tax under a mistake (either of law or of fact) or under colour of
authority must be commenced-

   (a)  within 12 months after the date of payment; or

   (b)  in the case of a proceeding in accordance with another Act that
        provides for the refund or recovery of the money within a longer
        period, within that longer period.

(2) Despite anything to the contrary in any other Act, if money paid by way of
tax or purported tax or by way of an amount that is attributable to tax or
purported tax is recoverable because of the invalidity of a law or provision
of a law, a proceeding for the recovery of that money must (whether the
payment was made voluntarily or under compulsion) be commenced within 12
months after the date of payment.

(2A) Subsections (1) and (2) apply to a proceeding between parties of any
kind.



(3) Subsection (2) does not apply to a proceeding for the recovery of money
that, assuming that the law or provision of a law imposing or purporting to
impose the tax had been valid, would nevertheless have represented an
overpayment of tax or of an amount that is attributable to tax, if that law
provides for the refund or recovery of the money within a period longer than
12 months after the date of the payment.

(4) An order may not be made under this or any other Act enabling or
permitting a proceeding to which subsection (2) applies to be commenced after
the expiration of the period referred to in that subsection.

(5) In this section-

law means-

   (a)  an Act; or

   (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

   (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
        subparagraph (i);

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 declaration
        of right or an injunction; or

   (b)  seeking any order under the Administrative Law Act 1978;

tax includes fee, charge or other impost.