Western Australian Consolidated Acts Western Australian Consolidated Acts (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.