Northern Territory Consolidated Acts Northern Territory Consolidated Acts59A. 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;
(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.