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LIMITATION OF ACTIONS (AMENDMENT) ACT 2004 (NO 8 OF 2004) - SECT 3

Limitation on proceeding for recovery of tax

See:
Act No.
6295.
Reprint No. 8
as at
30 June 2003.
LawToday:
www.dms.
dpc.vic.
gov.au

    (1)     In section 20A(1) of the Limitation of Actions Act 1958

        (a)     after "purported tax" insert "or by way of an amount that is attributable to tax or purported tax";

        (b)     after "fact)" insert "or under colour of authority".

    (2)     In section 20A(2) of the Limitation of Actions Act 1958

        (a)     after "purported tax" insert "or by way of an amount that is attributable to tax or purported tax";

        (b)     for "an Act" (where twice occurring) substitute "a law".

    (3)     After section 20A(2) of the Limitation of Actions Act 1958 insert

    "(2A)     Sub-sections (1) and (2) apply to a proceeding between parties of any kind.".

    (4)     In section 20A(3) of the Limitation of Actions Act 1958

        (a)     for "the Act" substitute "the law";

        (b)     for "an Act" substitute "a law";

        (c)     after "of tax" insert "or of an amount that is attributable to tax";

        (d)     for "that Act" substitute "that law".

    (5)     In section 20A(5) of the Limitation of Actions Act 1958 , insert the following definition—

' "law" means—

        (a)     an Act; or

        (b)     a subordinate instrument within the meaning of the Interpretation of Legislation Act 1984 ; or

        (c)     any other instrument that—

              (i)     applies as a law of Victoria; or

              (ii)     is made under, and is enforceable in accordance with, the provisions of an Act or of an instrument referred to in paragraph (b) or sub-paragraph (i);'.



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