(1) A person is entitled to a refund of duty paid by the person on an application for registration or transfer of registration of a motor vehicle if—
(a) no duty is chargeable on the application; or
(b) after the duty is paid the application is refused; or
(c) after the duty is paid—
(i) the proposed acquisition of the motor vehicle does not proceed; and
(ii) the motor vehicle has been returned to the person from whom it was proposed to be acquired; and
S. 240(1)(c)(iii) amended by Nos 11/2002 s. 3(Sch. 1 item 17), 30/2002 s. 12.
(iii) all money refundable as a result of the acquisition not proceeding has been refunded to the person who proposed to acquire the vehicle; or
S. 240(1)(d) inserted by No. 30/2002 s. 12.
(d) after the duty is paid the application is found—
(i) to be void in law from the beginning; or
(ii) to have been made in error.
(2) A person is entitled to a refund of that part
of the duty paid by the person on an application for registration or transfer
of registration of a motor vehicle that is overpaid.
Chapter 10—Miscellaneous duties
Part 1—Sale of cattle