For section 184 of the Duties Act 2000 substitute —
An "insurer" is a person—
(a) who writes general insurance; and
(b) who does so otherwise than as an insurance intermediary; and
(c) who either—
(i) is authorised under the Insurance Act 1973 of the Commonwealth to carry on insurance business; or
(ii) is registered under the Life Insurance Act 1995 of the Commonwealth.".