Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts6. After section 36 of the Principal Act the following section is inserted:
“36A. (1) Where—
(a) a person obtains, effects or renews insurance in the Territory or elsewhere as an insured person with another person who is not a registered insurer;
(b) a determined amount of tax is payable on the premium under section 30; and
(c) the premium is not exempted under section 31;
the insured person referred to in paragraph (a) shall, within 21 days after the end of the month in which the premium relating to the insurance is paid (whether to that other person or to a broker or agent)—
(d) lodge with the Commissioner a return in the approved form; and
(e) pay the tax payable in respect of the premium.
“(2) The payment of a periodic premium in respect of disability income insurance which is continued, but not renewed, on the payment of the premium is taken to effect the insurance for the purposes of this section.
“(3) In this section—