(1)  A foreign games permit holder who is liable to pay tax in respect of the sale in Tasmania of tickets in foreign games at the rate specified in section 150AF(4) may apply to the Commission for a refund of any tax paid under that section in an amount equal to the amount of goods and services tax paid in respect of the sale of those tickets.

(2)  On receipt of an application under subsection (1) , the Commission must notify the Commissioner of State Revenue of the application and whether or not it is satisfied that the foreign games permit holder has paid the goods and services tax specified in the application.

(3)  If the Commission has notified the Commissioner of State Revenue that it is satisfied that the foreign games permit holder has paid the goods and services tax specified in the application, the Commissioner may pay a refund to the foreign games permit holder.

(4)  The amount of a refund paid under subsection (3) must not exceed the total of any tax paid under section 150AF(4) by the foreign games permit holder in respect of the sale in Tasmania of tickets in foreign games.

(5)  .  .  .  .  .  .  .  .