Find our top tasks, calculators and publications
Quickly pay your liability or fine
Register, manage and pay, and check service availability
Calculate your liability or grant amount
Search our publications, forms, rulings and documents
Clarification and examples to help you comply
Download information packs and register for upcoming events
Our details if you need to reach us
Ruling number | DUT 038v2 |
Tax/benefit | Duties |
Type | Insurance |
Date issued | 1 April 2019 |
Issued by | Stephen R Brady Chief Commissioner of State Revenue |
Effective from | 1 April 2019 |
Effective to | - |
Status | Current |
Ruling number | DUT 038 |
Date issued | 1 August 2009 |
Effective from | 1 July 2009 |
Effective to | 31 March 2019 |
Status | Replaced by DUT 038 v2 |
Stephen R Brady
Chief Commissioner of State Revenue
Class of insurance | Agreed basis of apportionment |
---|---|
Aviation Hull, Aviation Hull Third Party Property Liability and Aviation Hull Personal Liability |
Where the aircraft, the subject of the insurance, is a high capacity regular public transport aircraft, apportioned on the basis of actual take offs and landings in the previous year in each jurisdiction of all aircraft covered by the policy. Where the aircraft, the subject of the insurance, is other than a high capacity regular public transport aircraft, jurisdiction of usual hangaring of the insured property or location of the insured property. Notes
|
Baggage | See travel. |
Bankers Blanket Policy | Apportioned according to the individual policy types outlined in this Schedule. |
Blood Stock | Place of (usual) location of the asset. |
Boiler Explosion | Asset value/sum insured or exposure level for each jurisdiction. |
Burglary | Asset value/sum insured or exposure level for each jurisdiction. |
Business Interruption | Reasonably estimated profit revenue, fees, rent or other business measurement factor. |
Care Custody and Control of Blood Stock | Place of (usual) location of the asset. |
Cash in Transit |
Number of premises. Asset value/sum insured or exposure level for each jurisdiction. |
Company Reimbursement | Salaries, wages, number of people/employees. |
Comprehensive Crime Policy | Salaries, wages, number of people/employees. |
Contract Works | Asset value/sum insured or exposure level for each jurisdiction. |
Contractor Risks | Asset value/sum insured or exposure level for each jurisdiction. |
Crop | Asset value/sum insured or exposure level for each jurisdiction. |
Deterioration of Stock | Asset value/sum insured or exposure level for each jurisdiction. |
Disability – Single | Place of residence of the insured/place of registration of business. |
Disability – Group | Place of residence of the insured/place of registration of business. |
Directors and Officers | Turnover or sales or number of people. |
Fidelity Guarantee | Salaries and wages or number of people. |
Fire | Asset value/sum insured or exposure level for each jurisdiction. |
General Property | Asset value/sum insured or exposure level for each jurisdiction. |
Home Building and Contents | Asset value/sum insured or exposure level for each jurisdiction. |
Industrial Special Risk Section – 1 Property | Asset value/sum insured or exposure level for each jurisdiction. |
Industrial Special Risk Section – 2 Consequential loss | Reasonably estimated profit revenue, fees, rent or other business measurement factor. |
Legal expense insurance | Salaries and wages or number of people. |
Livestock | Place of (usual) location of asset. |
Loss of Profits | Reasonably estimated profit revenue, fees, rent or other business measurement factor. |
Machinery Breakdown (including computers and engineering) | Asset value/sum insured or limit of liability declared in each jurisdiction. |
Marine – Builders Risk | Asset value/sum insured or exposure level for each jurisdiction. |
Marine – Carrier’s Legal Liability – Coastal and international shipping | Predominant location. |
Marine – Hull Liability – Coastal and international shipping |
Predominant location. Notes The apportionment for coastal and international shipping is determined, regardless of the GMT of the vessel, based on the ‘predominant location’ of the vessel as defined below:
|
Marine Private Pleasure Craft | Place of registration or place of residence of the insured. |
Money |
Number of premises. Asset value/sum insured or exposure level for each jurisdiction. |
Mortgage Insurance | Apportionment is based on the location of the property secured. If the security consists of two or more properties that are located in different jurisdictions, the apportionment will be based on a value basis. |
Motor Vehicle (private use) and Extended Warranty for Private Use Vehicles | Apportionment based on normal place of garaging of the vehicle. |
Motor Vehicle or Extended Warranty – Commercial | Place of registration or deemed registration. |
Motor Vehicle or Extended Warranty – Fed. Interstate | Place of registration or deemed registration. |
Motor Vehicle or Extended Warranty – Unregistered | Place of (usual) location of asset – garaging. |
Occupational (Professional Indemnity) |
Salaries, wages, number of people/employees. Estimated profit, fees, rent, revenue etc |
Personal Accident and Illness – Group | Place of residence of the insured/place of registration of business. |
Personal Accident and Illness – Single | Place of residence of the insured/place of registration of business. |
Personal Liability | State of registration of business or place of residence of the person insured. |
Personal Property | Asset value/sum insured or exposure level for each jurisdiction. |
Pluvius | Asset value/sum insured or exposure level for each jurisdiction. |
Public Liability or Product Liability or Broadform |
Salaries, wages, number of people/employees. Turnover or sales. Number of premises. Floor area units or rent by State of risk. Number of members of the organisation in each jurisdiction. |
Railway-property | Proportion of kilometres travelled by the rolling stock in each jurisdiction in the previous year. |
Railway-public liability | Proportion of kilometres travelled by the rolling stock in each jurisdiction in the previous year. |
Sprinkler Leakage | Asset value/sum insured or exposure level for each jurisdiction. |
Strata Unit | Asset value/sum insured or exposure level for each jurisdiction. |
Title Insurance | Location of the property. |
Trade Credit | Turnover or sales. |
Travel (inbound to Australia) – includes baggage |
Duty payable on 90% of premium received. State of intended stay where indicated by policyholder. If not indicated, location where the insurance company arranged the insurance (e.g. retail outlet, call centre, internet processing centre). Note: should an insurance company disagree with this basis of apportionment they may apply to the Commissioner for apportionment on another basis. Where an insurance company elects to apportion duty on some other basis that method of apportionment must be applied consistently across all jurisdictions. |
Travel (outbound from Australia) – includes baggage |
Duty payable on 10% of premium received. State of Registration of Business (where the insured is not a natural person) or place of residence of the person insured. Note: should an insurance company disagree with this basis of apportionment they may apply to the Commissioner for apportionment on another basis. Where an insurance company elects to apportion duty on some other basis that method of apportionment must be applied consistently across all jurisdictions. |
Travel (within Australia) | Place of residence of the person insured or state of registration of the business (where the insured is not a natural person). |