Insurance duty | Revenue NSW

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url('https://www.revenue.nsw.gov.au/__data/assets/image/0009/1329039/Bulk-Billing-Support-Initiative-for-medical-centres-cropped.png');"> </div> </a> <div class="header__dropdown-feature-text-container"> <a href="https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/industry-specific-guidance/medical-services/bulk-billing-support-initiative" class="header__dropdown-feature-link"> <span class="header__dropdown-feature-heading">New payroll tax rebate for medical centres with contractor GPs</span> </a> <a href="https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/industry-specific-guidance/medical-services/bulk-billing-support-initiative" class="header__dropdown-feature-link arrow"> <img src="https://www.revenue.nsw.gov.au/__data/assets/git_bridge/0008/1061765/deployment/mysource_files/arrow-forward--orange.svg" alt=""> </a> <p class="header__dropdown-feature-text">A new rebate has been made available from 4 September 2024. The rebate is available for medical centres who bulk bill a majority of their GP services. Click the arrow to find out more including detailed eligibility criteria.</p> </div> </div> </div> </div> </div> </div><div class="header__menu-main-items"> <button class="header__menu-main-button"> Fines and fees <img class="header__menu-main-chevron" src="https://www.revenue.nsw.gov.au/__data/assets/git_bridge/0008/1061765/deployment/mysource_files/chevron-down--dark.svg" alt=""> </button><div class="header__menu-main-container hidden"> <div class="header__menu-dropdown"> <div class="header__menu-dropdown-nav"> <ul class="header__menu-dropdown-navlist">  <span class="header__menu-dropdown-heading"><a class="header__menu-dropdown-parent-link" href="https://www.revenue.nsw.gov.au/fines-and-fees">Fines and fees</a></span> <li><a class="header__menu-dropdown-links" href="https://www.revenue.nsw.gov.au/fines-and-fees/fines">Fines</a></li><li> <a class="header__menu-dropdown-links" href="https://www.revenue.nsw.gov.au/fines-and-fees/fees">Fees</a> </li><li> <a 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and royalties </a> </li> <li class="active">Insurance duty</li> </ul> </nav> <div class="listen-tool"> <div class="listen-tool__wrapper">  <div class="rs_skip rsbtn rs_preserve print-no"> <a rel="nofollow" class="rsbtn_play" accesskey="L" title="Listen to this page using ReadSpeaker" href="https://app-oc.readspeaker.com/cgi-bin/rsent?customerid=7334&lang=en_au&readid=page-content&url=https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/insurance-duty" data-rsevent-id="rs_605499" role="button"> <span class="rsbtn_left rsimg rspart"> <span class="rsbtn_text"> <span>Listen</span> </span> </span> <span class="rsbtn_right rsimg rsplay rspart"></span> </a> </div> </div> </div>                  </div>  <div class="page__wrapper" id="screen-reader-start"> <div class="page__container inside-page__container"> <div class="print-only page__content" id="page-content"> <div class="page-heading__container"> <h1 class="page-heading__heading">Insurance duty</h1> <h4 class="page-description">Insurance duty is calculated on the premium paid to establish insurance. Generally, the insurer must pay the insurance duty.</h4> </div> <div class="on-this-page__wrapper"> <div class="on-this-page__heading">On this page</div> <div class="on-this-page__nav"> </div> </div>  <div id="content_container_420770_420770"> <h2>Premiums</h2><p>Insurance duty is calculated on the premium paid to establish insurance. Generally, the insurer must pay the insurance duty.</p><p>A premium is the total amount paid to an insurer for insurance.</p><p>It may include a fire service levy, an emergency service levy and GST. It doesn't include a fee paid to an intermediary or any amount of duty.</p><p>A premium is paid when it’s received by the insurer, broker or agent.</p><p>If a premium is paid to someone who’s not a <a href="https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/insurance-duty/register-of-insurers">registered insurer</a>, it’s the same as if paid to a registered insurer. Insurance duty is still payable on that premium, and the insured person must pay the duty.</p><h3>Premium refunds</h3><p>If a premium is refunded, the insurer can apply to us for a refund of the duty. Alternatively, they can apply for an offset against future liabilities.</p><p>If you’re the insured person, contact the insurer for a refund of the duty.</p><hr style="margin:50px 0;" /><h2 id="insurers">Insurers</h2><p>An insurer is a general insurer or a life insurer. Learn about the <a href="https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/insurance-duty/types-of-insurance">types of insurance</a> offered.</p> </div> <p> <div class="accordion" > <div class="accordion__controls"> <button aria-label="Expand or close all" data-state="initial" class="accordion__expand-btn">Open all</button> </div> <div class="accordion__item"> <span class="accordion__headings"> <a href="#accordion__target-421403-1" class="accordion__link" id="accordion__link-421403-1"> General insurer </a> </span> <div class="accordion__target" id="accordion__target-421403-1"> <p id="general">A person or entity who:</p><ul><li>writes general insurance</li><li>isn't an insurance intermediary</li><li>is registered under the <a href="https://www.legislation.gov.au/Latest/C2018C00389" target="_blank" data-linktype="link">Insurance Act 1973</a>.</li></ul> </div> </div> <div class="accordion__item"> <span class="accordion__headings"> <a href="#accordion__target-421403-2" class="accordion__link" id="accordion__link-421403-2"> Life insurer </a> </span> <div class="accordion__target" id="accordion__target-421403-2"> <p id="life">A person or entity who:</p><ul><li>writes life insurance</li><li>isn't an insurance intermediary</li><li>is registered under the <a href="https://www.legislation.gov.au/C2004A04860/2014-07-01/text" target="_blank" data-linktype="link">Life Insurance Act 1995</a>.</li></ul> </div> </div> </div>  </p> <div id="new_content_container_421405_421405"> <hr style="margin:50px 0;" /><h2>Keeping records</h2><p>As an insurer or insurance intermediary, you must keep the following records for five years:</p><ul><li>member and policy level data</li><li>the nature and location of the property insured</li><li>the nature and location of each risk, contingency or event insured</li><li>the premiums paid in relation to each contract of insurance</li><li>anything that supports your duty calculations.</li></ul><p>We may request these records for audit and assessment purposes.</p><h3>Audit survey</h3><p>If you are involved in an audit, you will receive a post-audit survey via email after it has been completed. The email will contain a ‘Take the Survey’ link. Please provide us with your candid feedback so we can continually improve our audit process and address any issues you experienced during the audit.</p><hr style="margin:50px 0;" /><h2>Applicable legislation</h2><ul><li><a href="https://legislation.nsw.gov.au/view/html/inforce/current/act-1997-123" target="_blank" data-linktype="link">Duties Act 1997</a></li><li><a href="https://legislation.nsw.gov.au/view/html/inforce/current/act-1996-097" target="_blank" data-linktype="link">Taxation Administration Act 1996</a></li><li><a href="https://www.legislation.gov.au/Latest/C2018C00389" target="_blank" data-linktype="link">Insurance Act 1973</a></li><li><a href="https://www.legislation.gov.au/C2004A04860/2014-07-01/text" target="_blank" data-linktype="link">Life Insurance Act 1995</a></li></ul><hr style="margin:50px 0;" /><h2>Related links</h2><ul><li><a href="https://www.sira.nsw.gov.au/" target="_blank" data-linktype="link">State Insurance Regulatory Authority</a> (SIRA)</li><li><a href="http://www.insurancecouncil.com.au" target="_blank" data-linktype="link">Insurance Council of Australia</a></li><li><a href="https://www.apra.gov.au/" target="_blank" data-linktype="link">Australian Prudential Regulation Authority</a></li></ul> </div>  <div class="page-controls__container print-no"> <ul class="page-controls__list"> <li class="page-controls__item"> <a href="https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/health-insurance-levy" class="page-controls__link link-previous"> <strong class="page-controls__indicator">Previous</strong> <div class="page-controls__title">Health insurance levy</div> </a> </li> <li class="page-controls__item"> <a href="#body" class="page-controls__link js-back-to-top"> <strong class="page-controls__indicator">Back to top</strong> </a> </li> <li class="page-controls__item"> <a href="https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/parking-space-levy" class="page-controls__link link-next"> <strong 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