LIMITATION ACT 2005 - SECT 28

LIMITATION ACT 2005 - SECT 28

28 .         Tax mistakenly paid — 12 months or as provided under other Act

        (1)         An action 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) cannot be commenced if 12 months have elapsed since the payment.

        (2)         Subsection (1) does not apply if another Act provides for a longer limitation period for commencing the action.

        (3)         Despite subsections (1) and (2) and 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, an action to recover, or in relation to the recovery of, that money cannot be commenced if 12 months have elapsed since the payment.

        (4)         Subsection (3) does not apply to an action 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 from the payment.

        (5)         An order cannot be made under this or any other Act enabling or permitting an action to which subsection (3) applies to be commenced after the expiry of the period mentioned in that subsection.