Premiums for trauma insurance and total and permanent disablement insurance, where separately identifiable, are 'premiums relating to policies of any kind (other than life insurance policies)' under Schedule 2 paragraph (ab) of the Stamp Duties Act 1923 (SA), even where those benefits are provided within a combined policy that also provides life insurance. The meaning of 'life insurance' in the SA Stamp Duties Act retains its traditional common law meaning and has not expanded with changes in insurance industry practice or Commonwealth regulatory definitions. The Limmer Asphalte 'leading and principal object' rule has no application where the dutiable instrument is a monthly return rather than the policy of insurance.
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