Australian Capital Territory Numbered Acts

DUTIES (CONSEQUENTIAL AND TRANSITIONAL PROVISIONS) ACT 1999 (NO. 8 OF 1999) - SECT 22

(1)     Section 182 of the Duties Act applies in respect of tax paid under Part IV of the Stamp Duties and Taxes Act on premiums paid in respect of insurance that was general insurance within the meaning of the Stamp Duties and Taxes Act.

(2)     In its application under subsection (1), section 182 of the Duties Act has effect as if—

        (a)     a reference in that section to duty included a reference to tax paid under Part IV of the Stamp Duties and Taxes Act;

        (b)     a reference in that section to dutiable premium included a reference to taxable premium; and

        (c)     a reference in that section to a person to whom section 180 of the Duties Act applies included a reference to a person to whom section 36A of the Stamp Duties and Taxes Act applied.