Australian Capital Territory Numbered Acts

TAXATION ADMINISTRATION ACT 1999 (NO. 4 OF 1999) - SECT 23

(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)     Where a revenue amount paid before a non-legislative change of the law would have been refundable as an overpayment if the purported tax had been valid, that amount is refundable as if the purported tax had indeed 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.