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Stamp Duty Act 1978
37Definitions
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37 Definitions In this Division: Australian insurer means an insurer that is: (a) a body corporate incorporated, or registered as a company, under a law of the Commonwealth or of a State or Territory of the Commonwealth; or (b) a body corporate that is registered as a foreign body, or as a foreign company, under a law of the Commonwealth or of a State or Territory of the Commonwealth; or (c) the Territory. overseas insurer means an insurer that is not an Australian insurer.