58FRefund of tax incorrectly paid

#### 58F Refund of tax incorrectly paid (1) Where, on application made within 3 years after the registration of a vehicle in respect of which an amount of tax has been paid, the Commissioner is satisfied: (a) in the case of a registration made before the day on which the Australian Capital Territory Tax (Vehicle Registration) Amendment Act 1982 received the Royal Assent—that the registration was exempt from tax by virtue of section 7 or 8 of the Taxing Act; (b) in the case of a registration in relation to which regulations made for the purposes of paragraph 6(2)(f) of the Taxing Act apply, being a registration made before the making of those regulations—that the registration would have been exempt from tax by virtue of that paragraph if those regulations had been in force at the time when application was made for the registration; or (c) that the whole or a part of that amount should not have been paid; that amount, or that part of that amount, as the case may be, shall be refunded. (2) Subsection (1) does not apply in relation to tax paid in accordance with an assessment other than an assessment made in pursuance of paragraph 68(1)(a). (2A) Paragraph (1)(c) does not apply in circumstances to which paragraph 68(1)(a) applies. (2B) Where: (a) paragraph (1)(a) or (b) applies to the registration of a vehicle, being a registration in respect of which an amount of tax has been paid; and (b) by reason of subsection 68(3), the whole or a part of that amount has been refunded or is required to be refunded; the amount that, but for this subsection, would be required by subsection (1) to be refunded shall be reduced by the amount refunded or required to be refunded under subsection 68(3). (3) A person making application under subsection (1) shall furnish such information as the Commissioner requires.