Action for recovery of certain money paid under mistake after Limitation Amendment Act 1993
35D Action for recovery of certain money paid under mistake after Limitation Amendment Act 1993
Where, after the commencement of the Limitation Amendment
Act 1993, money is paid, either voluntarily or under compulsion, by way of a tax, fee, charge or other statutory impost (or a purported such tax, fee, charge or other impost), an action for the recovery of the money is not maintainable on the grounds that the money was paid under a mistake of law or fact, or on restitutionary grounds, if brought after the expiration of a limitation period of
6 months from the date on which the money was paid.
Subsection (1) does not apply to an action for the recovery of an amount that would have been, if the tax, fee, charge or other statutory impost (or a purported such tax, fee, charge or other impost) in respect of which the amount was paid had been valid, recoverable as an overpayment.
Subsection (1) is part of the substantive law of the Territory.
Where an action is not brought within the limitation period specified in subsection (1), the right to recover the money is extinguished.
The provisions of Part III do not apply to a cause of action to which this section applies.
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.