Australia · Victoria and ACT limitations
Which period and facts govern ACT revenue amount recovery limitation?
Proceedings must be instituted before the end of six months after payment under section 21A(1). The statutory revenue definition requires the amount would have been legally owing if the imposing provision were valid; genuine overpayments are excepted.
- Period
- Proceedings must be instituted before the end of six months after payment under section 21A(1)
- Trigger
- The actual date the amount was paid
- Rule
- Limitation Act 1985 (ACT) section 21A
This revenue amount recovery limitation review uses official current Limitation Act republication R28, effective November 26, 2025. Limitation Act 1985 (ACT) section 21A controls the stated branch. The statutory revenue definition requires the amount would have been legally owing if the imposing provision were valid; genuine overpayments are excepted. The retained Legislation Act republication R126 is effective February 23, 2026; its determinative-provision rules and actual source facts remain relevant.
Source guide · No automated date
Check the applicable procedure
Limitation Act 1985 (ACT) section 21A. Proceedings must be instituted before the end of six months after payment under section 21A(1). The statutory revenue definition requires the amount would have been legally owing if the imposing provision were valid; genuine overpayments are excepted. Establish the actual statutory event, eligibility and completion facts before relying on a filing endpoint. This interim source guide provides no computed or paid date.
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Which period and facts govern ACT revenue amount recovery limitation?
Proceedings must be instituted before the end of six months after payment under section 21A(1). The statutory revenue definition requires the amount would have been legally owing if the imposing provision were valid; genuine overpayments are excepted.
Responsible actor. The claimant recovering an amount within the statutory revenue-amount definition.
The actual date the amount was paid
The statutory revenue definition requires the amount would have been legally owing if the imposing provision were valid; genuine overpayments are excepted.
The claimant recovering an amount within the statutory revenue-amount definition. Proceedings must be instituted before the end of six months after payment under section 21A(1). The statutory revenue definition requires the amount would have been legally owing if the imposing provision were valid; genuine overpayments are excepted.
Limitation Act 1985 (ACT) section 21AHow does this provision count time?
- Proceedings must be instituted before the end of six months after payment under section 21A(1)
- Institute the identified action in the appropriate court.
- The statutory revenue definition requires the amount would have been legally owing if the imposing provision were valid; genuine overpayments are excepted.
Proceedings must be instituted before the end of six months after payment under section 21A(1). Legislation Act section 151 distinguishes periods beginning from or after an event from periods beginning on an event. Its table also distinguishes an ending before a day. Preserve the actual prohibition and paired-anchor wording for revenue amount recovery limitation, rather than assuming an inclusive anniversary.
For revenue amount recovery limitation, Legislation Act section 151A addresses acts due on non-working days, subject to the applicable law and displacement rules. The statutory revenue definition requires the amount would have been legally owing if the imposing provision were valid; genuine overpayments are excepted. This guide does not infer a generic carried date or import a court-rule vacation exclusion into a statutory limitation.
Limitation Act 1985 (ACT) section 21AWhich facts prevent one automatic date?
Limitation Act 1985 (ACT) section 21A. Proceedings must be instituted before the end of six months after payment under section 21A(1). The statutory revenue definition requires the amount would have been legally owing if the imposing provision were valid; genuine overpayments are excepted. Establish the actual statutory event, eligibility and completion facts before relying on a filing endpoint. This interim source guide provides no computed or paid date.
The claimant recovering an amount within the statutory revenue-amount definition identifies the actual date the amount was paid. Proceedings must be instituted before the end of six months after payment under section 21A(1). Institute the identified action in the appropriate court. The claimant recovering an amount within the statutory revenue-amount definition. Proceedings must be instituted before the end of six months after payment under section 21A(1). The statutory revenue definition requires the amount would have been legally owing if the imposing provision were valid; genuine overpayments are excepted.
A proposed endpoint for revenue amount recovery limitation coincides with a weekend or a local public holiday. For revenue amount recovery limitation, Legislation Act section 151A addresses acts due on non-working days, subject to the applicable law and displacement rules. The statutory revenue definition requires the amount would have been legally owing if the imposing provision were valid; genuine overpayments are excepted. This guide does not infer a generic carried date or import a court-rule vacation exclusion into a statutory limitation. Establish the actual completion place and applicable statutory boundary. The statutory revenue definition requires the amount would have been legally owing if the imposing provision were valid; genuine overpayments are excepted.
The statutory revenue definition requires the amount would have been legally owing if the imposing provision were valid; genuine overpayments are excepted. Proceedings must be instituted before the end of six months after payment under section 21A(1). The different or missing facts prevent choosing a single automatic date. Institute the identified action in the appropriate court. The statutory revenue definition requires the amount would have been legally owing if the imposing provision were valid; genuine overpayments are excepted.
Which conditions and exceptions apply?
- Actual claimant, action and operative event
- The claimant recovering an amount within the statutory revenue-amount definition. The actual date the amount was paid.
- Applicable statutory branch and prerequisites
- The statutory revenue definition requires the amount would have been legally owing if the imposing provision were valid; genuine overpayments are excepted.
- Exact limitation wording and completion facts
- For revenue amount recovery limitation, Legislation Act section 151A addresses acts due on non-working days, subject to the applicable law and displacement rules. The statutory revenue definition requires the amount would have been legally owing if the imposing provision were valid; genuine overpayments are excepted. This guide does not infer a generic carried date or import a court-rule vacation exclusion into a statutory limitation.
- The claimant recovering an amount within the statutory revenue-amount definition. Proceedings must be instituted before the end of six months after payment under section 21A(1). The statutory revenue definition requires the amount would have been legally owing if the imposing provision were valid; genuine overpayments are excepted.
- Revenue amount recovery limitation concerns the actual date the amount was paid. The statutory revenue definition requires the amount would have been legally owing if the imposing provision were valid; genuine overpayments are excepted. Contribution limitation requires a separate source classification, so its date does not establish this action’s limitation.
What must the responsible actor complete?
Questions about this procedure
Which period and facts govern ACT revenue amount recovery limitation?
What period applies to ACT revenue amount recovery limitation?
Proceedings must be instituted before the end of six months after payment under section 21A(1). The statutory revenue definition requires the amount would have been legally owing if the imposing provision were valid; genuine overpayments are excepted.
Limitation Act 1985 (ACT) section 21AWhat actual event controls revenue amount recovery limitation?
The actual date the amount was paid. The claimant recovering an amount within the statutory revenue-amount definition must establish that source event from the actual obligation, claim and records.
Limitation Act 1985 (ACT) section 21AWhat must the claimant complete for revenue amount recovery limitation?
Institute the identified action in the appropriate court. The statutory revenue definition requires the amount would have been legally owing if the imposing provision were valid; genuine overpayments are excepted. The actual commencement route and source classification require review.
Limitation Act 1985 (ACT) section 21ADoes the period start when invalidity is discovered?
Section21A(1) uses the payment date. Discovery does not itself establish a later payment event. The specific statutory definition and legal route matter.
Limitation Act 1985 (ACT) section 21ADoes every tax overpayment fall within this branch?
No. Section21A(2) excludes an amount that would have been recoverable as an overpayment had the purported tax, licence fee or duty been valid.
Limitation Act 1985 (ACT) section 21ADoes voluntary payment avoid the limitation?
No. The revenue-amount definition in section 21A(4) includes money paid voluntarily or under compulsion, subject to its other conditions.
Limitation Act 1985 (ACT) section 21AOfficial sources and review
Provisions used (4)
| Provision | Purpose |
|---|---|
| Limitation Act 1985 (ACT) section 21A | Check the identified procedure, event, counting rule or qualification |
| Limitation Act 1985 (ACT) section 35 | Check the identified procedure, event, counting rule or qualification |
| Limitation Act 1985 (ACT) section 45 | Check the identified procedure, event, counting rule or qualification |
| Legislation Act 2001 (ACT) sections 151 and 151A | Check the identified procedure, event, counting rule or qualification |