3Certain taxes not recoverable following non-legislative changes of the law

#### 3 Certain taxes not recoverable following non-legislative changes of the law 3 Certain taxes not recoverable following non-legislative changes of the law > > (1) In this section, non-legislative change of the law means a change of the law or of legal principles, or a change in what is generally perceived to be the state of the law or of legal principles, but does not include a change made by legislation. > > > (2) Money paid by way of tax or purported tax is not recoverable on any of the grounds referred to in subsection (3), if: > > > > > (a) the ground came into existence because of a non-legislative change of the law, and > > > > > (b) the money was paid before the change. > > > (3) The grounds are: > > > > > (a) the ground of invalidity of any taxation legislation, or > > > > > (b) the ground of mistake (whether of law or of fact) as to the validity or invalidity of any taxation legislation, or > > > > > (c) any other restitutionary ground relating to the validity or invalidity of any taxation legislation. > > > (4) Subsection (2) does not apply to proceedings for the recovery of money that, assuming the legislation concerned had been valid, would have represented an overpayment of a tax, if the legislation provides for the refund of the money. > > **ss 3–6:** Ins 1993 No 96, Sch 1 (5).