Northern Territory Consolidated Acts

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STAMP DUTY ACT - SECT 42

Returns in respect of insurance business

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

(b) pay the duty payable in respect of those premiums.



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