CTHRepealedAct
Australian Capital Territory Taxation (Administration) Act 1969
44Insurer may recover tax from person paying premiums
Start here
Get a plain-English read of 44
Turn the raw legal text into a practical explanation grounded in Australian Capital Territory Taxation (Administration) Act 1969.
44 Insurer may recover tax from person paying premiums
An insurer may, by an instrument served on the person by whom premiums are payable under a policy of insurance in respect of which tax is imposed, require that person to pay to the insurer as a separate debt an amount designated as the tax and equal to the amount of the tax, and the insurer may recover the amount designated as the tax from that person.