Limitation Amendment Bill 1997

Bill No.17

The purpose of this Bill is two-fold: first, it seeks to confirm the effect of section 37A of the Limitation Act 1935 in relation to payments of taxes made pursuant to an Act which is subsequently held to be invalid. Second, the Bill seeks to apply the same 12 month limitation period to actions for the recovery of payments of taxes made pursuant to a mistake of fact or law. The Bill also proposes the inclusion of sections 37B and 37C in the Act, which will provide a "passing on" defence for the State against recoveries of taxes and other imposts even in the period not covered by the section 37A limitation.

StatusAssented to 06/17/1997
This Act came into operation on Royal Assent - Royal Assent given 17 Jun 1997 as Act No. 7 of 1997

Current Bill


Inactive hide details for Previous Versions of this BillPrevious Versions of this Bill


Legislative Assembly DateNote No.Related Documents
Introduced 04/09/1997  
First Reading 04/09/1997  
Second Reading 04/10/1997  
Second Reading Speech   
Second Reading Agreed 04/30/1997  
Third Reading 04/30/1997  

Legislative Council DateNote No.Related Documents
First Reading 05/01/1997  
Second Reading 05/01/1997  
Second Reading Speech   
Second Reading Agreed 06/11/1997  
Committee of the whole 06/11/1997  
Third Reading 06/11/1997