Insurance Duty Rulings
PUB-DT-2007-3 - Life Insurance Riders (111Kb)
Clarifies how life riders will be treated for insurance duty purposes under the Duties Act 2001. This Revenue Ruling applies to all life insurance policies, including temporary or term insurance policies. Effective from 1 Jul 2007.
PUB-DT-2019-1 - Insurance Duty - Apportionment of premiums between Australian jurisdictions (321Kb)
Details the Schedule of Apportionment under Section 187 of the Duties Act 2001. Effective from 1 April 2019.
Clarifies the status and effect of Revenue Rulings. Effective from 05 November 2019.
PUB-GEN-2014-6 Interest and Penalty Tax (188Kb)
Explains the application of interest and penalty tax. Effective from 5 November 2014.