Limitation Amendment Act 1998 (TAS)

Limitation Amendment Act 1998

An Act to amend the Limitation Act 1974

[Royal Assent 26 June 1998]

Be it enacted by His Excellency the Governor of Tasmania, by and with the advice and consent of the Legislative Council and House of Assembly, in Parliament assembled, as follows:

1Short titleThis Act may be cited as the Limitation Amendment Act 1998 . 2CommencementThis Act commences on the day on which this Act receives the Royal Assent. 3Principal ActIn this Act, the Limitation Act 1974 is referred to as the Principal Act. 4Section 25A substituted Section 25A of the Principal Act is repealed and the following section is substituted: 25AInterpretation In this Division – invalidity, in relation to taxation legislation, includes invalidity of an application of the legislation; mistake means mistake of law or fact as to the validity or invalidity of any taxation legislation; public authority means any body corporate established under an enactment or in the exercise of a prerogative right of the Crown to administer or control any department, business, undertaking or public institution on behalf of the State; tax includes a fee, charge or other statutory impost; taxation legislation means – (a) an Act imposing or relating to a tax; or (b) a provision of that Act; or (c) a regulation made under that Act; or (d) a provision of a regulation made under that Act. 5Section 25C amended (Action for recovery of certain money) Section 25C(1) of the Principal Act is amended by omitting "tax, fee, charge or other statutory impost or a purported tax, fee, charge or other statutory impost" and substituting "tax or purported tax or under a mistake". 6Section 25D amended (No action can be brought after certain period) Section 25D of the Principal Act is amended by omitting subsections (1) , (2) and (3) and substituting the following subsections: (1)  If, before the commencement of the Limitation Amendment Act 1993 , money was paid by way of a tax or purported tax or under a mistake, an action for the recovery of the money may not be brought after whichever is the earlier of – (a) the expiration of the limitation period that would have applied if the Limitation Amendment Act 1993 had not been enacted; or (b) the expiration of the period of 6 months from the commencement of the Limitation Amendment Act 1993 . (2)  If, after the commencement of the Limitation Amendment Act 1993 , money was paid by way of a tax or purported tax or under a mistake, an action for the recovery of the money may not be brought after the expiration of the period of 12 months from the date on which the money was paid. (3)  Subsections (1) and (2) do not apply to an action for the recovery of an amount that – (a) is recoverable as an overpayment; or (b) would have been recoverable as an overpayment if – (i) the tax or purported tax in respect of which the amount was paid had been valid; or (ii) the amount had not been paid under a mistake.

[Second reading presentation speech made in:

House of Assembly on 28 MAY 1998

Legislative Council on 10 JUNE 1998]