ACTIn ForceAct
Limitation Act 1985
54Recovery of State or Territory revenue amounts
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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.