240Entitlement to refund

240 Entitlement to refund (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 241 Imposition of duty (a) on a statement written out or caused to be written out under section 92(1)(a) of the **Livestock Disease Control Act 1994** by the owner or the owner's agent on the sale of cattle, calves or cattle carcases; and S. 241(b) amended by No. 84/2008 s. 11(1). (b) on a return furnished by an approved agent to the Commissioner under section 95(1) of that Act.