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.