23No recovery of revenue amounts following non-legislative

23 No recovery of revenue amounts following non-legislative change in law (1) A revenue amount paid before a non-legislative change of the law is not recoverable from the Territory on a ground of invalidity if the ground came into existence because of the change of law. (2) If a revenue amount paid before a non-legislative change of the law would have been refundable as an overpayment if the purported tax had been valid, that amount is refundable as if the purported tax had indeed been valid. ground of invalidity means— (a) the ground of invalidity of a tax law; or (b) the ground of mistake (whether law or a fact) about the validity or invalidity of a tax law; or (c) any other restitutionary ground relating to the validity or invalidity of a tax law. 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 legal principles, but does not include a change made by legislation. Territory includes an officer, Minister and territory authority.