Stay tolling excludes periods of court or tribunal stay when computing excise limitation periods for recovery.

Amendment to section 11A modifies sub section (5) by adding "has been" to the phrase concerning duties that "has not been levied or paid or has been", and replaces sub section (8) to provide that any period during which service of notice is stayed by a court or tribunal is excluded when computing the one year and five year limitation periods specified in sub sections (1)(a), (4) and (5).

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