21ATax, licence fee or duty or penalty tax

21A Tax, licence fee or duty or penalty tax (1) An action for recovery of a revenue amount is not maintainable unless proceedings in relation to the amount are instituted before the end of the period of 6 months after the date the amount was paid. (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) Subsection (1) is part of the substantive law of the Territory. (4) In subsection (1): revenue amount means an amount of money paid voluntarily or under compulsion as— (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; if the amount would have been legally owing if the provision under which it was paid had been valid.