20ALimitation on proceeding for recovery of tax[[1]](#endnote-2)

20A Limitation on proceeding for recovery of tax[[1]](#endnote-2) S. 20A(1) amended by No. 8/2004 s. 3(1)(a)(b). (1) Subject to subsection (2), a proceeding for the recovery of money paid by way of tax or purported tax or by way of an amount that is attributable to tax or purported tax under a mistake (either of law or of fact) or under colour of authority must be commenced— (a) within 12 months after the date of payment; or (b) in the case of a proceeding in accordance with another Act that provides for the refund or recovery of the money within a longer period, within that longer period. S. 20A(2) amended by No. 8/2004 s. 3(2)(a)(b). (2) Despite anything to the contrary in any other Act, if money paid by way of tax or purported tax or by way of an amount that is attributable to tax or purported tax is recoverable because of the invalidity of a law or provision of a law, a proceeding for the recovery of that money must (whether the payment was made voluntarily or under compulsion) be commenced within 12 months after the date of payment. S. 20A(2A) inserted by No. 8/2004 s. 3(3). (2A) Subsections (1) and (2) apply to a proceeding between parties of any kind. S. 20A(3) amended by No. 8/2004 s. 3(4)(a)–(d). (3) Subsection (2) does not apply to a proceeding for the recovery of money that, assuming that the law or provision of a law imposing or purporting to impose the tax had been valid, would nevertheless have represented an overpayment of tax or of an amount that is attributable to tax, if that law provides for the refund or recovery of the money within a period longer than 12 months after the date of the payment. (4) An order may not be made under this or any other Act enabling or permitting a proceeding to which subsection (2) applies to be commenced after the expiration of the period referred to in that subsection. (5) In this section— S. 20A(5) def. of *law* inserted by No. 8/2004 s. 3(5). ***law*** means— (a) an Act; or (b) a subordinate instrument within the meaning of the **Interpretation of Legislation Act 1984**; or (c) any other instrument that— (i) applies as a law of Victoria; or (ii) is made under, and is enforceable in accordance with, the provisions of an Act or of an instrument referred to in paragraph (b) or subparagraph (i); ***proceeding*** includes— (a) seeking the grant of any relief or remedy in the nature of certiorari, prohibition, mandamus or quo warranto, or the grant of a declaration of right or an injunction; or (b) seeking any order under the **Administrative Law Act 1978**; ***tax*** includes fee, charge or other impost. S. 20B inserted by No. 8/2004 s. 4.