When is the deadline for limitation period: action to recover an amount paid as tax under an invalid act?
The catalogue records a 1 year period from The day of payment. This draft page remains free only until its source, worked example and limits are reviewed.
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
- 1 year
- Trigger
- The day of payment
- 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. Expressly non-extendable: s 10A(3) provides that 'The period of limitation prescribed by subsection (1) can not be extended and, if an action for the recovery of an amount is not brought within the period, the right to recover the amount ends.' This provision also prevails over inconsistent Acts (s 10A(4)).
- One of only two expressly non-extendable periods encoded here (the other is the time for accepting a formal offer under UCPR r 355(6)). Flag prominently in output.