Australian Capital Territory
Taxation Administration (Special Arrangements—Lodging of Returns) Approval 2016 (No 1)
Disallowable instrument DI2016–157
made under the  
Taxation Administration Act 1999, s 42 (Special arrangements for classes of people)

1	Name of instrument
This instrument is the Taxation Administration (Special Arrangements—Lodging of Returns) Approval 2016 (No 1).
2	Commencement 
This instrument commences on 1 July 2016. 
3 	Definitions
In this instrument:
Act means the Duties Act 1999.
life company—see the Act, dictionary.
life insurance—see the Act, section 175.
life insurance rider—see the Act, section 175.
general insurance—see the Act, section 175.
paid, for a premium or an instalment of a premium—see section 176.
premium, in relation to general insurance—see the Act, section 175.
registered insurer—see the Act, dictionary. 
3	Application
(1)	This instrument applies in relation to amounts of duty determined under section 178 of the Act and payable in relation to premiums paid on or after 1 July 2016.
(2)	This instrument applies in relation to amounts of duty determined under section 185 of the Act and payable in relation to policies effected or premiums paid on or after 1 July 2016.
(2)	This instrument applies in relation to	the specified classes of taxpayers mentioned in sections 4 to 6 and to people who act as agents on behalf of those taxpayers.
4	Insured people exempt from lodging returns
(1)	I approve an exemption from the requirement to lodge a return under section 180 (2) of the Act for people who obtain, effect or renew any general insurance as an insured person with a person who is not a registered insurer. 
(2)	I approve an exemption from the requirement to lodge a return under section 187 (2) of the Act for people (other than registered insurers) who effect a policy of life insurance or life insurance rider as an insured person with a person who is not a registered insurer.
5	Life companies exempt from endorsing policies of life insurance
I approve an exemption from the requirement to endorse a policy of life insurance in the way approved by the Commissioner under section 184 of the Act for life companies. 
6	Registered insurers exempt from lodging monthly returns
I approve an exemption from the requirement to lodge a return under section 194 of the Act for registered insurers.

Kim Salisbury
Commissioner for ACT Revenue
27 June 2016