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)  [*\[Section 25D Subsection (1) substituted by No. 23 of 1998, s. 6, Applied:26 Jun 1998\]*](/view/html/inforce/1998-06-26/act-1998-023#GS6@EN) If, before the commencement of the [Limitation Amendment Act 1993](/view/html/inforce/2026-04-12/act-9999-999) , 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](/view/html/inforce/2026-04-12/act-9999-999) had not been enacted; or > > > > > > > (b) the expiration of the period of 6 months from the commencement of the [Limitation Amendment Act 1993](/view/html/inforce/2026-04-12/act-9999-999) . > > > (2)  [*\[Section 25D Subsection (2) substituted by No. 23 of 1998, s. 6, Applied:26 Jun 1998\]*](/view/html/inforce/1998-06-26/act-1998-023#GS6@EN) If, after the commencement of the [Limitation Amendment Act 1993](/view/html/inforce/2026-04-12/act-9999-999) , 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)  [*\[Section 25D Subsection (3) substituted by No. 23 of 1998, s. 6, Applied:26 Jun 1998\]*](/view/html/inforce/1998-06-26/act-1998-023#GS6@EN) [Subsections (1)](#GS25D@Gs1@EN) and [(2)](#GS25D@Gs2@EN) 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)  *\[Section 25D Subsection (4) omitted by No. 41 of 1994, s. 4 \]*.  .  .  .  .  .  .  .   > > > (5)  Where an action is not brought within the limitation period specified in [subsection (1)](#GS25D@Gs1@EN) or [(2)](#GS25D@Gs2@EN) , the right to recover the money is extinguished.