225Refund of duty on cancellation of sale

225 Refund of duty on cancellation of sale If a person satisfies the commissioner— (a) that duty has been paid on an application to register a motor vehicle purchased by the person; and (b) that, after the purchase— (i) the transaction by which the purchase was made was cancelled; and (ii) the motor vehicle has been returned to the person from whom it was purchased; and (iii) all money refundable on the cancellation (other than on account of duty) has been refunded to the person who purchased the vehicle; the commissioner must refund the duty paid on the application.

Miscellaneous Part 9.3