Limited right to recover tax
37B Limited right to recover tax
This section applies in respect of a proceeding by a person (a claimant) to recover, or in relation to the recovery of, any money paid by way of tax or purported tax.
Any judgment by a court in favour of a claimant is to be for only that part of the amount claimed which the court is satisfied —
has not been charged directly to or recovered directly from another person or, if it has been so charged or recovered, has been refunded to the other person;
will not be charged directly to or recovered directly from another person; and
has not been incorporated into the price of or charge for any property or services.
The onus of satisfying the court as to the matters in subsection (2) is on the claimant.
[Section 37B inserted: No. 7 of 1997 s. 3.]
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