CTHRepealedAct
Australian Capital Territory Taxation (Administration) Act 1969
25Refund or remission of duty for unused or unusable cheque forms
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#### 25 Refund or remission of duty for unused or unusable cheque forms
Where the Commissioner is satisfied that a customer of a banker to whom the banker has supplied a cheque form in pursuance of an authority under this Division has returned the cheque form in an unused or unusable condition, the Commissioner shall:
(a) if tax has been paid in respect of the cheque form by the banker—refund the amount of tax so paid; and
(b) if tax has not been so paid—remit the amount of tax payable in respect of the cheque form.