NTIn ForceAct
Stamp Duty Act 1978
42Returns in respect of insurance business
Start here
Get a plain-English read of 42
Turn the raw legal text into a practical explanation grounded in Stamp Duty Act 1978.
42 Returns in respect of insurance business An Australian insurer registered, or required to be registered, under this Division must, within 21 days after the end of each month: (a) lodge with the Commissioner a return detailing all premiums received in that month by the insurer in respect of which duty is imposed; and
Stamp Duty Act 1978 38 (b) pay the duty payable in respect of those premiums.