DUTIES ACT 2000 - SECT 185 Certain insurers must be registered

DUTIES ACT 2000 - SECT 185

An insurer must be registered under this Part if the insurer is a person who is—

        (a)     authorised under the Insurance Act 1973 of the Commonwealth to carry on insurance business; or

        (b)     registered under the Life Insurance Act 1995 of the Commonwealth.

Penalty:     100 penalty units.

Note

Section 130B of the Taxation Administration Act 1997 applies to an offence against this section.

S. 186 amended by No. 40/2014 s. 6(c), substituted byNo. 46/2019 s. 7.