reg 148
In forceRefund of motor tax on surrender of registration
Part 7Motor Tax
Division 1Calculation of motor tax
148 Refund of motor tax on surrender of registration
On acceptance of an application for the surrender of the registration, the Registrar must make a refund of motor tax to the former registered operator calculated in accordance with the following formula:
where –
A is the amount of the refund;
B is the number of days remaining in the registration period for the vehicle as at the date of acceptance of the surrender;
C is the number of days in the registration period for vehicle;
D is the amount of the motor tax paid in respect of the relevant registration period.
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