181Circumstances in which duty is payable by the insured person

181 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 must, 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 insurance intermediary— (a) lodge a return with the Commissioner containing the particulars and information as to the premium and the insurance that the Commissioner requires; and (b) pay to the Commissioner as duty the amount calculated in accordance with section 179. (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.