Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts6. After section 53 of the Principal Act the following section and Division are inserted:
“54. (1) An action against a State or another Territory for recovery of a revenue amount imposed, or purportedly imposed, under a law of the State or Territory is not maintainable if the relevant limitation period of the State or Territory has expired.
“(2) In subsection (1)—
(a) a tax, licence fee or duty imposed, or purportedly imposed, under a law; or
(b) penalty tax in relation to such a tax, licence fee or duty;
being an amount that would have been legally due if the provision under which it was paid had been valid.
“(3) In subsection (1), a reference to an action against a State or another Territory shall be read as including a reference to an action against an officer, a Minister or an authority of the State or Territory.
“55. In this Division, unless the contrary intention appears—
“56. If the substantive law of another place being a State, another Territory or New Zealand, is to govern a claim before a court of the Territory, a limitation law of that place is to be regarded as part of that substantive law and applied accordingly by the court.
“57. Where a court of the Territory exercises a discretion conferred under a limitation law of a place being a State, another Territory or New Zealand that discretion, as far as practicable, is to be exercised in the manner in which it is exercised in comparable cases by the courts of that place.”.