Recovery of State or Territory revenue amounts
54 Recovery of State or Territory revenue amounts
An action against a State or another Territory for recovery of a revenue amount imposed, or purportedly imposed, under a law of the State or Territory is not maintainable if the relevant limitation period of the State or Territory has ended.
In subsection (1):
relevant limitation period, in relation to a State or another Territory, means the limitation period that would apply to an action for recovery of a revenue amount if the action were brought in the State or Territory.
revenue amount means an amount of money paid voluntarily or under compulsion as—
a tax, licence fee or duty imposed, or purportedly imposed, under a law; or
penalty tax in relation to such a tax, licence fee or duty;
if the amount would have been legally owing if the provision under which it was paid had been valid.
In subsection (1), a reference to an action against a State or another Territory includes a reference to an action against an officer, a Minister or an authority of the State or Territory.
Division 4.4 Choice of law
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.