When is the deadline for action to recover a revenue amount (tax, licence fee, duty or penalty tax)?
The catalogue records a 6 months period from the date the amount was paid. This draft page remains free only until its source, worked example and limits are reviewed.
Source link required
This page is in preparation. It does not offer an automated deadline or a paid record until the missing source or calculator evidence is complete.
In preparation
The existing catalogue does not yet have a registered adapter or source evidence for this exact question. It remains available as a public preparation page only.
Example pending review
A separately reviewed fixture is required before this question can become indexable. The page does not present an unreviewed output as an example.
Calculation basis and source
- Period
- 6 months
- Trigger
- the date the amount was paid
- Counting
- The encoded calculator method must be independently documented before publication.
- Rollovers and holidays
- Holiday, closure and order treatment must be independently documented before publication.
This route remains in preparation until a pinpoint official source is recorded.
- None stated. Section 21A (3) provides that s 21A (1) is part of the substantive law of the Territory.
- Added on verification: omitted from the researched catalogue. At 6 months this is by a wide margin the shortest limitation period in the Limitation Act 1985 (ACT). Section 21A (2) excludes an action for recovery of an amount that would have been recoverable as an overpayment if the purported tax, licence fee or duty had been valid.