Do the Queensland regulations governing the refund of motor vehicle registration fees breach s 92 of the Commonwealth Constitution?

The federal system in Australia imposes inconvenience on people. One of these inconveniences arises from the fact that each State and Territory has its own vehicle registration regime. In contrast to other States in Australia, purchasers of vehicles from outside Queensland suffer from a particular burden in that they are denied a refund of the unexpired portion of vehicle registration fees. In this article it is argued that that denial is unlawful both as a matter of the interpretation of the applicable Regulations and because it infringes s 92 of the Commonwealth
Constitution, which prohibits the imposition of protectionist burdens on interstate trade and commerce.