With effect from 1 September 2006, refunds for tobacco retail licences will only be given if the following conditions are met:
a) The licence must have at least 3 full months of remaining validity; and
b) The licence is cancelled due to one of the following reasons:
i) The licensee's outlet is located at the building which is undergoing upgrading or renovation;
ii) The demise of the licensee;
iii) The licence is cancelled before the licence takes effect.
An administrative fee of $60 will be charged for any cancellation of a renewed licence before it takes effect.