2Limitation on time for the bringing of proceedings to recover taxes

#### 2 Limitation on time for the bringing of proceedings to recover taxes 2 Limitation on time for the bringing of proceedings to recover taxes > > (1) No proceedings shall be brought to recover from the Crown or the Government or the State of New South Wales or any Minister of the Crown, or from any corporation, officer or person or out of any fund to whom or which it was paid, the amount or any part of the amount paid by way of tax or purported tax and recoverable on restitutionary grounds (including but not limited to mistake of law or fact): > > > > > (a) in the case of a payment made before the commencement of this Act, after the expiration of the time within which such proceedings but for the enactment of this Act might have been brought or the expiration of twelve months after the date of the commencement of this Act, whichever period first expires, or > > > > > (b) in the case of a payment made subsequent to the commencement of this Act, after the expiration of twelve months after the date of payment. > > > (2) Subsection (1) does not apply to any proceedings brought pursuant to any specific provisions of any Act: > > > > > (a) providing for the mode of challenging the validity or for the recovery of the whole or any part of any tax actually paid, and > > > > > (b) specifying a different period within which such proceedings must be brought. > > > (3) Without affecting the generality of this section, and for the avoidance of doubt, it is declared that this section applies to proceedings for the recovery of money (paid by way of tax or purported tax) on the ground of, or on grounds that include, the invalidity of taxation legislation. > > > (4) This section does not apply to money that is not recoverable because of section 3. > > **s 2:** Am 1993 No 96, Sch 1 (4); 1995 No 98, Sch 6 (1)–(4).