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Australia & New Zealand Premium Tax Compliance Manual Sample Contents Page Introduction Country

1 Regulatory Environment

1.1 Regulator Information 1.2 Insurance Legislation 1.3 Non-Admitted Considerations

2 Federal Premium Taxes

2.1 Tax Authority Information 2.2 Tax 1 2.2.1 Basic Legislation 2.2.2 Definition of Premium 2.2.3 Location of Risk 2.2.4 Taxpayer Responsibilities 2.2.5 Current Rates of Tax 2.2.6 Exemptions 2.2.7 Premium Allocation 2.2.8 Filing & Payment Requirements 2.2.9 Penalties for Non-Compliance 2.2.10 Other Matters 2.3 GST Considerations

3 Local Premium Taxes

3.1 State 1 3.1.1 Tax Authority Information 3.1.2 Tax 1 3.1.2.1 Basic Legislation 3.1.2.1.1 Definition of Premium 3.1.2.1.2 Location of Risk 3.1.2.2 Taxpayer Responsibilities 3.1.2.3 Current Rates of Tax by Class 3.1.2.4 Exemptions from Tax 3.1.2.5 Premium Allocation 3.1.2.6 Filing & Payment Requirements 3.1.2.7 Penalties for Non-Compliance 3.1.2.8 Other Matters 3.1.3 GST Considerations t: +44 (0)20 7036 8070 | www.fiscalreps.com @fiscalreps FiscalReps

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