Western Australian Current Acts

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DUTIES ACT 2008 - SECT 220

220 .         Registered insurers to lodge returns

        (1)         A registered insurer must lodge a return in the approved form for each return period of the insurer on or before the 21 st day after the end of the return period.

        (2)         On becoming a general insurer, the insurer must —

            (a)         for the month in which the insurer became a general insurer; and

            (b)         for each subsequent month until the month in which the insurer becomes a registered insurer or ceases to be a general insurer,

                lodge a return in the approved form for the month on or before the 21 st day after the end of the month.

        (3)         The month referred to in subsection (2) is to be treated as a return period for the purposes of this Chapter.

        (4)         A registered insurer that does not lodge a statement in accordance with subsection (1) commits an offence.

        Penalty: a fine of $5 000.

        (5)         A general insurer that does not lodge a statement in accordance with subsection (2) commits an offence.

        Penalty: a fine of $5 000.

        (6)         The requirement to lodge a return applies even if no duty is chargeable in the return period.



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