When is the deadline for limitation - recovery of tax, fee, charge or statutory impost paid under mistake?
The catalogue records a 6 months period from The date on which the money was paid. This draft page remains free only until its source, worked example and limits are reviewed.
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Calculation basis and source
- Period
- 6 months
- Trigger
- The date on which the money 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. Section 35E provides: "Notwithstanding section 36 or 44, the limitation period prescribed by section 35D is not, and cannot be, extended." Neither the disability suspension in s 36 nor the general extension power in s 44 is available, and Part III does not apply at all to a cause of action to which s 35D applies (s 35D(5)).
- EXPRESSLY NON-EXTENDABLE - the shortest and hardest limitation period in the Northern Territory. Six months from PAYMENT, not from discovery of the mistake. On expiry the right to recover is EXTINGUISHED, not merely barred (s 35D(4)), and s 35D(1) is declared to be part of the substantive law of the Territory (s 35D(3)), which is significant for choice of law. Does not apply where the amount would have been recoverable as an overpayment had the impost been valid (s 35D(2)). "Month" takes the calendar month meaning in the Interpretation Act 1978 (NT).