South Australian Consolidated Acts

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STAMP DUTIES ACT 1923 - SECT 36

36—Monthly returns in respect of general insurance business

        (1)         A company, person or firm of persons that carries on general insurance business in South Australia, whether the head office or principal place of business of that company, person or firm is in South Australia or elsewhere, must lodge with the Commissioner a return in a form determined by the Commissioner, supported by such evidence as the Commissioner may require, not later than the fifteenth day of the month following each month in which the company, person or firm carries on such business.

        (2)         Any information or statement contained in a monthly return must be verified by statutory declaration in the same way as is required for an application for an annual licence.

        (3)         A company, person or firm of persons that lodges a monthly return must, at the time of lodging the monthly return, pay to the Commissioner the duty (if any) payable under Schedule 2 on the monthly return.



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