Queensland Consolidated Acts

LIMITATION OF ACTIONS ACT 1974 - SECT 10A

10A Actions to recover tax

(1) Despite section 10 (1) (d) or (5) , an action to recover an amount paid as tax that is recoverable because of the invalidity of an Act or a provision of an Act must be started within 1 year after the day of payment.

(2) Subsection (1) does not apply to the recovery of an amount that would, assuming the Act or provision had been valid, have nevertheless represented an overpayment of tax.

(3) The period of limitation prescribed by subsection (1) can not be extended and, if an action for the recovery of an amount is not brought within the period, the right to recover the amount ends.

(4) Despite section 7 , if this section and another Act are inconsistent, this section prevails over the other Act to the extent of the inconsistency.

(5) In this section—

"invalid" Act or provision of an Act includes an Act or provision of an Act that would be invalid apart from section 9 (Act to be interpreted not to exceed Parliament’s legislative power) of the Acts Interpretation Act 1954 .

"pay" a tax means pay the tax voluntarily or under compulsion (whether or not the tax is paid under a mistake of law or fact), and includes recover the tax by legal proceeding.

"tax" means—

(a) a tax, fee, duty, levy, charge or other impost under, or purportedly under, an Act; or

(b) a penalty in relation to a tax, fee, duty, levy, charge or other impost under, or purportedly under, an Act.