(1) An action to
recover, or in relation to the recovery of, money paid by way of tax or
purported tax under a mistake (either of law or fact) cannot be commenced if
12 months have elapsed since the payment.
(2) Subsection (1)
does not apply if another Act provides for a longer limitation period for
commencing the action.
(3) Despite
subsections (1) and (2) and anything to the contrary in another Act, if money
paid by way of tax or purported tax is recoverable because of the invalidity
of an Act or provision of an Act, an action to recover, or in relation to the
recovery of, that money cannot be commenced if 12 months have elapsed since
the payment.
(4) Subsection (3)
does not apply to an action for the recovery of money that, assuming that the
Act or provision of an Act imposing or purporting to impose the tax had been
valid, would nevertheless have represented an overpayment of tax, if the Act
provides for the refund or recovery of the money within a period longer than
12 months from the payment.
(5) An order cannot be
made under this or any other Act enabling or permitting an action to which
subsection (3) applies to be commenced after the expiry of the period
mentioned in that subsection.