When is the deadline for limitation: proceeding to recover money paid as tax under a mistake or under colour of authority?
The catalogue records a 12 months period from The date of payment. 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
- 12 months
- Trigger
- The date 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 under this Act. A longer period fixed by another Act that provides for refund or recovery of the money prevails (s 20A(1)(b)), so the enabling revenue statute must be checked before this period is relied on.
- Added on verification: a 12 month period, far shorter than the six year period in s 5(1), that the researched catalogue omitted. Months are calendar months (Interpretation of Legislation Act 1984 (Vic) s 44(6)(b)). The trigger is the date of payment, not discovery of the mistake.