229Imposition of duty

#### 229 Imposition of duty 229 Imposition of duty > > (1) This Part charges duty on the amount of the premium paid in relation to a contract of insurance that effects general insurance (whether or not it also effects other kinds of insurance). > > > (2) The amount of duty is required to be paid each time a premium is paid in relation to a contract of insurance that effects general insurance. > > Notes.