Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts6. After section 95 of the Principal Act the following Part is inserted:
“95B. In this Part, unless the contrary intention appears—
(a) a tax, licence fee or duty imposed, or purportedly imposed, under an Act; or
(b) penalty tax in relation to such a tax, licence fee or duty.
“95C. (1) The Commissioner shall not refund a revenue amount unless the person claiming the refund (in this section called ‘the claimant') satisfies the Commissioner that—
(a) he or she has not charged to, or recovered from, and will not charge to, or recover from, any other person an amount paid in respect of the whole or any part of the revenue amount; or
(b) if the claimant has so charged or recovered any such amount—he or she has repaid the amount.
“(2) If the Commissioner is not satisfied about the matters referred to in paragraph (1) (a) or (b) in relation to the claimant the Commissioner shall give the claimant notice in writing of his or her decision.
“95D. (1) A revenue amount paid before a non-legislative change of the law is not recoverable from the Territory on a ground of invalidity if the ground came into existence because of the change of law.
“(2) Subsection (1) does not apply to an action for recovery of an amount that would have been recoverable as an overpayment if the purported tax, licence fee or duty had been valid.
“(3) In this section—
(a) a reference to a non-legislative change of the law shall be read as a reference to a change of the law or of legal principles, or a change in what is generally perceived to be the state of the law or of legal principles, but shall not be read as including a change made by legislation;
(b) a reference to the Territory shall be read as including a reference to an officer, a Minister or an authority of the Territory; and
(c) a reference to a ground of invalidity shall be read as a reference to—
(i) the ground of invalidity of a tax law;
(ii) the ground of mistake (whether law or a fact) as to the validity or invalidity of a tax law; or
(iii) any other restitutionary ground relating to the validity or invalidity of a tax law.
“95E. (1) This Part is part of the substantive law of the Territory.
“(2) Nothing in subsection (1) shall be taken to affect the characterisation of any other provision in this Act.”.