194Apportionment in practice

194 Apportionment in practice (1) A premium or an amount is to be apportioned in accordance with the Schedule of Apportionment adopted for the time being, except as provided by this section. S. 194(2) amended by No. 40/2014 s. 6(h). (2) An insurer or an insured person may apply in writing to the Commissioner to apportion a premium or an amount on a basis other than that provided by the Schedule of Apportionment. The Commissioner may apportion the premium or amount on the other basis. (3) In particular, if the Commissioner is not satisfied that a premium paid or another amount in relation to a contract of insurance has been properly apportioned for each risk insured, the Commissioner may determine the apportionment, reassess the liability to duty and charge duty accordingly. Division 4—Apportionment of premiums and other amounts as between different types of insurance