Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) Subject to subsections (3) and (4), a premium or an amount is to be apportioned in accordance with the schedule of apportionment adopted for the time being.
(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.
(3) On receiving an application under subsection (2) in relation to a premium or amount, the commissioner may apportion the premium or amount on the basis specified in the application.
(4) 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.