Western Australian Consolidated Acts

LIMITATION ACT 1935 - SECT 37A

37A .         Limitation on proceeding for recovery of tax

        (1)         Subject to subsection (2), a proceeding to recover, or in relation to the recovery of, money paid by way of tax or purported tax under a mistake (either of law or fact) must be commenced — 

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

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

        (2)         Despite anything to the contrary in another Act, if money paid by way of tax or purported tax is recoverable because of the invalidity of an Act or provision of an Act, a proceeding to recover, or in relation to the recovery of, that money must be commenced within 12 months after the date of that payment.

        (3)         Subsection (2) does not apply to a proceeding for the recovery of money that, assuming that the Act or provision of an Act imposing or purporting to impose the tax had been valid, would nevertheless have represented an overpayment of tax, if the Act 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 cannot be made under this or any other Act enabling or permitting a proceeding to which subsection (2) applies to be commenced after the expiry of the period referred to in that subsection.

        (5)         This section, as substituted by the Limitation Amendment Act 1997 , and sections 37B and 37C apply to and in relation to payments — 

            (a)         made before, on or after the commencement of that Act, other than payments in respect of which a proceeding has been brought before that commencement; and

            (b)         whether made — 

                  (i)         voluntarily or under compulsion; or

                  (ii)         under protest or not.

        (6)         In this section and in sections 37B and 37C — 

        proceeding includes — 

            (a)         action and suit; and

            (b)         seeking the grant of — 

                  (i)         any relief or remedy in the nature of certiorari , prohibition, mandamus or quo warranto ; or

                  (ii)         a declaration of right or an injunction;

        tax includes fee, charge or other impost.

        [Section 37A inserted by No. 7 of 1997 s. 3.]