Western Australian Numbered Acts Western Australian Numbered Acts (1) This section
applies to a contract of insurance that effects both general insurance and one
or more other kinds of insurance.
(2) The proportion of
the premium that is attributable to general insurance is to be determined in
accordance with the Apportionment Schedule or Schedules published by the
Commissioner from time to time.
(3) The Commissioner
must give notice in the Gazette of the publication of an Apportionment
Schedule and include details of how a copy of the Schedule may be obtained.
(4) The Apportionment
Schedule or Schedules are to provide the means for apportioning premiums
having regard to —
(a) the
principle that duty is chargeable on a premium paid in relation to a
contract of insurance to the extent to which the contract of insurance is for
general insurance; and
(b)
avoiding payment of multiple duty as between Australian jurisdictions; and
(c)
giving Australian jurisdictions their appropriate share of duty by means of
the apportionment.
(5) A method of
apportionment in an Apportionment Schedule may, for a particular class of
contract of insurance, have the effect that the proportion of the premium that
is attributable to general insurance is zero.
(6) If a premium has
not been, or cannot be, appropriately apportioned under subsection (2),
the Commissioner may —
(a)
determine the appropriate proportions; and
(b) if
necessary — reassess the amount of duty payable in relation to the
contract of insurance.
(7) The extent to
which an instalment of a premium is attributable to general insurance is the
same as the extent to which the premium is attributable to general insurance.