Duties Act 1997

For the purpose of charging duty, general insurance is divided into 3 types, Type A insurance, Type B insurance and Type C insurance.

Type A insurance is general insurance other than Type B insurance or Type C insurance.

Type B insurance is—

motor vehicle insurance, being insurance covering any one or more of the following—

the loss (including the loss by theft) of a motor vehicle,

damage to a motor vehicle,

loss of or damage to property by a motor vehicle,

aviation insurance, being insurance covering any one or more of the following—

the loss (including the loss by theft) of an aircraft,

damage to aircraft,

the death of or injury to a person by an aircraft or a thing falling from an aircraft,

the loss of or damage to property by an aircraft or a thing falling from an aircraft, or

disability income insurance, being insurance effected by a contract of insurance under which an amount is payable in the event of disablement of the insured by accident or sickness, or

occupational indemnity insurance, being insurance covering liability arising out of the provision by a person of professional services or other services, or

hospital and ancillary health benefits insurance, being insurance covering liability incurred in respect of fees or charges for hospital treatment, or for health care ancillary to hospital treatment, if the liability is not covered by a private health insurer within the meaning of the Private Health Insurance Act 2007 of the Commonwealth.

Type C insurance is crop insurance or livestock insurance.