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BUILDING A BETTER VICTORIA (STATE TAX AND OTHER LEGISLATION AMENDMENT) ACT 2014 (NO. 40 OF 2014) - SECT 5

New section 184 substituted

For section 184 of the Duties Act 2000 substitute

        "     184     Who is an insurer?

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.".



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