Victorian Consolidated Legislation

Limitation of Actions Act 1958 - SECT 20B

Limitation on recovery of tax or amount attributable to tax

20B. Limitation on recovery of tax or amount attributable to tax



(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 gain to the
claimant.

(2) For the purposes of subsection (1), recovery of money would not result in
a windfall gain to the claimant if-

   (a)  the claimant has not charged to, or 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 identified in any invoice or other document issued by the
        claimant; or

   (b)  the claimant has reimbursed, or has entered into an unconditional and
        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.

(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

   (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 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-

claimant includes a predecessor or successor of a claimant; 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.





Division 6-Actions in respect of trust property or the personal estate of
deceased persons