STAMP DUTIES ACT 1923 - SECT 41
STAMP DUTIES ACT 1923 - SECT 41
The following are to be taken to be overpayments of tax for the purposes of
Part 4 of the Taxation Administration Act 1996 :
(a) duty
paid in respect of an amount of premium that has been refunded;
(b) duty
paid in respect of a premium credited to an account of an insurer but not
received by the insurer at the time the duty is paid if the policy in respect
of which the premium was credited is cancelled before the insurer receives the
premium.