After section 42C insert:
42CA—Refund of duty on eligibility for reduced fee
If, on application, the Commissioner is satisfied, in relation to the
registration of a motor vehicle, that the owner of the vehicle has become
entitled to an exemption from, or reduction of, registration fees payable
under the Motor Vehicles Act 1959 at any time during the period for which
the vehicle is registered, the Commissioner has a discretion to refund to the
owner of the vehicle such part of the component of the duty paid under section
42B(1d) on the application for the registration of the vehicle in respect of a
policy of insurance as the Commissioner thinks just in the circumstances.