Australian Capital Territory Numbered Acts

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DUTIES ACT 1999 (NO. 7 OF 1999) - SECT 180

Circumstances in which duty is payable by the insured person

(1)     This section applies to a person who obtains, effects, or renews any general insurance as an insured person with a person who is not a registered insurer.

(2)     A person to whom this section applies shall, within 21 days after the end of the month in which the premium relating to the insurance is paid to an insurer (not being a registered insurer) or an insurance intermediary—

        (a)     lodge with the Commissioner a return in the approved form containing such particulars and information as to the premium and the insurance as the Commissioner may require; and

        (b)     pay to the Commissioner as duty the amount calculated in accordance with section 178.

(3)     A person to whom this section applies is taken to have complied with this section if the person's duty under this section is discharged by another person acting on the person's behalf.

(4)     The payment of a periodic premium in respect of disability income insurance that is continued, but not renewed, on the payment of the premium shall be taken to effect the insurance for the purposes of this section.



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