STAMP DUTIES ACT 1923 - SECT 42C

STAMP DUTIES ACT 1923 - SECT 42C

42C—Refund of duty where vehicle returned or registration or transfer in error

If, on application, the Commissioner is satisfied, in relation to the registration, or transfer of the registration, of a motor vehicle—

            (a)         that, within three months after the registration or transfer, the vehicle was returned by the applicant to the person from whom it was acquired and accepted by that person; or

            (b)         that the registration or transfer was made in error,

the Commissioner may refund the duty paid in respect of the application for the registration or transfer.