19Refund of charge in relation to intra‑state operations

19 Refund of charge in relation to intra‑state operations

(1) Subject to subsection (2), where: (a) a registered motor vehicle or trailer is used in intra‑state operations; and (b) that use was not in contravention of a law of a State; the owner of the motor vehicle or trailer is entitled to a refund of the charge in respect of the registration of the motor vehicle or trailer of an amount calculated in accordance with the formula Image unavailable in extracted text where:

A is the number of whole kilometres travelled by the motor vehicle or trailer in intra‑state operations during the period the registration was in force;

B is the amount of charge payable in respect of the registration of the motor vehicle or trailer; and

C is the number of whole kilometres travelled by the motor vehicle or trailer during the period the registration was in force.

(2) The owner of a motor vehicle or trailer is not entitled to a refund under subsection (1) in relation to the motor vehicle or trailer unless: (a) the owner makes a claim for the refund in accordance with the approved form to a Registration Authority; (b) the owner caused to be prepared a written record in accordance with the approved form of each journey undertaken by the motor vehicle or trailer during the period the registration was in force; and (c) the claim is accompanied by: (i) the records referred to in paragraph (b); and (ii) such declarations (if any) as are prescribed (including declarations made by a person other than the owner). (3) Where: (a) a person (in this subsection referred to as the convicted person) is convicted before a court of an offence against section 137.1 of the Criminal Code in relation to an act or omission; and (b) the court is satisfied that the purpose of, or one of the purposes of, the act or omission was to enable the convicted person or another person to receive an amount under subsection (1) to which the convicted person or the other person, as the case requires, was not entitled; the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commonwealth an amount not exceeding double the amount referred to in paragraph (b). (4) A reference in this section to the use of a motor vehicle or trailer in intra‑state operations is a reference to the use of the motor vehicle or trailer otherwise than: (a) in the carriage of passengers or goods between prescribed places; or (b) for any purpose that is incidental to carriage of that kind.