• a life company that writes life insurance; or
  
• a general insurer.
  
  

• who writes general insurance; and
• who does so otherwise than as an insurance intermediary; and
• who is authorised as a general insurer under the Insurance Act 1973 of the Commonwealth.
  

​​Liability to pay

The liability to pay duty rests with the insurer, if they are required to be registered​. Otherwise, the insured person is liable to pay the duty.

In most cases the insurance company or broker will arrange payment of duty. However, responsibility lies with the insured person to confirm this is the case.

If neither the insurer nor the broker pays the duty, the insured person must pay the insurance duty and lodge a one-off return using Tasmanian Revenue Online.​