54Recovery of State or Territory revenue amounts

54 Recovery of State or Territory revenue amounts (1) An action against a State or another Territory for recovery of a revenue amount imposed, or purportedly imposed, under a law of the State or Territory is not maintainable if the relevant limitation period of the State or Territory has ended. (2) In subsection (1): relevant limitation period, in relation to a State or another Territory, means the limitation period that would apply to an action for recovery of a revenue amount if the action were brought in the State or Territory. 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 a law; 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.