41
In forceRefunds
Part 3Special provisions with respect to certain stamp duties
Division 3Insurance
Subdivision 4General
41 Refunds
The following are to be taken to be overpayments of tax for the purposes of Part 4 of the Taxation
Administration Act 1996:
(a)
duty paid in respect of an amount of premium that has been refunded;
(b)
duty paid in respect of a premium credited to an account of an insurer but not received by the insurer at the time the duty is paid if the policy in respect of which the premium was credited is cancelled before the insurer receives the premium.
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