Tasmanian Numbered Acts Tasmanian Numbered Acts189. Apportionment between different types of insurance
(1) This section applies to apportionment between different types of insurance that are relevant to determining liability for duty, such as general insurance, life insurance and insurance that is exempt from duty.
(2) This section does not apply to the apportionment of a premium or another amount between Tasmania and another place, as provided for under Division 1.
(3) If the Commissioner is not satisfied that a premium paid or another amount in relation to a contract of insurance that effects different types of insurance has been properly apportioned, the Commissioner may determine the apportionment, reassess the liability to duty and charge duty accordingly.