59ARefund of duty if sale of motor vehicle cancelled

59A Refund of duty if sale of motor vehicle cancelled The Commissioner must refund the amount of duty paid on a motor vehicle certificate of registration if the Commissioner is satisfied that: (a) the transaction to which the motor vehicle certificate of registration relates has been cancelled; and (b) the motor vehicle the subject of the transaction has been returned to the person from whom it was purchased; and (c) all money refundable on the cancellation of the transaction (other than the amount of duty paid) has been refunded to the person who purchased the vehicle.