Australian Capital Territory Numbered Acts

DUTIES ACT 1999 (NO. 7 OF 1999) - SECT 225

    If a person satisfies the Commissioner—

        (a)     that duty has been paid on an application to register a motor vehicle purchased by him or her; and

        (b)     that, after the purchase—

              (i)     the transaction by which the purchase was made was cancelled;

              (ii)     the motor vehicle has been returned to the person from whom it was purchased; and

              (iii)     all monies refundable on the cancellation (other than on account of duty) have been refunded to the person who purchased the vehicle;

the Commissioner shall refund the duty paid on the application.