When is the deadline for limitation: proceeding to recover tax recoverable because of the invalidity of a law?
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.
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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. This is a hard bar. Section 27(2), inserted by the State Taxation Further Amendment Act 2025 No. 48/2025 s 41, provides that the postponement of limitation periods for fraud, concealment or mistake in s 27 does not apply to, or affect, the period fixed by s 20A(2).
- Added on verification: this period was omitted from the researched catalogue. It runs from the date of payment regardless of whether the payment was voluntary or under compulsion, overrides any contrary Act, and is expressly insulated from the s 27 discovery postponement. Months are calendar months (Interpretation of Legislation Act 1984 (Vic) s 44(6)(b)).