42Returns in respect of insurance business

#### 42 Returns in respect of insurance business (1) An insurer registered under this Division shall, within 21 days after the expiration of each month of each year: (a) furnish to the Commissioner a return of all premiums received in that month by the insurer in respect of which tax is imposed; and (b) pay the tax payable in respect of those premiums less the amount of any tax remitted under section 43. (1A) This section does not apply in relation to a month commencing on or after the termination day. (2) A return under this section shall be in accordance with an approved form and shall contain such particulars as are required by the form.