Queensland Legislation
Queensland
LIMITATION OF ACTIONS AMENDMENT BILL 1993
LIMITATION OF ACTIONS AMENDMENT BILL 1993
TABLE OF PROVISIONS
Section Page 1 Short title 2.2... eee eee 4 2 Amended Act ....... 0... cee cee eee eens 4 3 Insertion of new s.10A.. 2.6... eee eee eee 4 10A = Actions to recover tax... 6.2... eee eee 4 4 Insertion of new Part 5.2.2.0... eee ee 5 PART 5—TRANSITIONAL PROVISIONS 44 Application of s.10A 2.0... 0. 5
45 Expiry of Part... 0... eee eens 6
A BILL
FOR
An Act to amend the Limitation of Actions Act 1974 Limitation of Actions Amendment
The Parliament of Queensland enacts—
Short title
Clause1. This Act may be cited as the Limitation of Actions Amendment Act 1993.
Amended Act
Clause2. The Limitation of Actions Act 1974 is amended as set out in this Act.
Insertion of new s.10A
Clause3. After section 10— insert—
'Actions to recover tax
*10A.(1) Despite section 10(1)(d) or (5), an action to recover an amount paid as tax that is recoverable because of the invalidity of an Act or a provision of an Act must be started within 1| year after the day of payment.
'(2) Subsection (1) does not apply to the recovery of an amount that would, assuming the Act or provision had been valid, have nevertheless represented an overpayment of tax.
'(3) The period of limitation prescribed by subsection (1) cannot 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.
'(4) Despite section 7, if this section and another Act are inconsistent, this section prevails over the other Act to the extent of the inconsistency.
'(5) The period of limitation prescribed by this section is part of the substantive law of the State.
'(6) In this section—
"invalid" Act or provision of an Act includes an Act or provision of an Act that would be invalid apart from section 9 of the Acts Interpretation 11 13161922 24 27 Limitation of Actions Amendment
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