25DNo action can be brought after certain period

25D No action can be brought after certain period

[Section 25D Inserted by No. 92 of 1993, s. 4 ]

(1)  [Section 25D Subsection (1) substituted by No. 23 of 1998, s. 6, Applied:26 Jun 1998] 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)  [Section 25D Subsection (2) substituted by No. 23 of 1998, s. 6, Applied:26 Jun 1998] 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)  [Section 25D Subsection (3) substituted by No. 23 of 1998, s. 6, Applied:26 Jun 1998] 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.

(4)  [Section 25D Subsection (4) omitted by No. 41 of 1994, s. 4 ].  .  .  .  .  .  .  .