New South Wales Consolidated Acts

MOTOR VEHICLES TAXATION ACT 1988 - SECT 13

13 Refund of tax on surrender of registration

(cf Act No 34, 1949, s 11)
If, before the expiration of the registration of a motor vehicle, the Authority cancels the registration on the application of the person in whose name the vehicle is registered, the Authority may, in its discretion, grant to the person a refund of the tax imposed in respect of the vehicle:

(a) calculated at the rate of one-twelfth of that tax applicable in respect of a yearly registration of the motor vehicle for each complete month in the portion of the period for which the vehicle was registered unexpired at the date on which the registration was cancelled, less any cancellation fee determined by the Authority, or

(b) calculated in such manner as may be prescribed by the regulations.