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DUTIES ACT 1997 - SECT 269 Reassessment of duty--repossession of stolen motor vehicle

DUTIES ACT 1997 - SECT 269

Reassessment of duty--repossession of stolen motor vehicle

269 Reassessment of duty--repossession of stolen motor vehicle

(1) Duty is not chargeable on an application for registration of a motor vehicle that has been repossessed from a person because, before the person acquired it, it had been stolen.
(2) If requested by a person who has paid duty on an application for registration to which subsection (1) applies, the Chief Commissioner must assess or reassess the duty accordingly.