When Are Queensland Insurance Premiums Apportioned for Duty?

Queensland insurance premiums must be apportioned when the insured property is located in Queensland and another state, according to the Queensland Revenue Office page dated 13 March 2025 (figures checked 1 October 2026). The duty rate varies by policy type; the cited page does not state numerical rates, and its interactive tester checks whether duty is payable and which rate applies. In most cases, duty is calculated on the premium—the total amount paid to the insurer—and the insurer pays it on the insured’s behalf.

How does the policy type affect the duty?

The Queensland Revenue Office identifies different duty rates for these insurance types:

The interactive tester asks whether the policy is general insurance, life insurance, a combined policy of life and general insurance, or accident insurance. The cited material does not specify a separate rate for a combined policy.

Exemptions may apply to:

• other types of insurance;
• insurance for charitable institutions; and
• insurance for community organisations.

These exemptions are possible, not automatic. The cited material does not set out detailed eligibility criteria, so an organisation should use the regulator’s tester and confirm the position with its insurer.

What has to be done when property is in Queensland and another state?

The premiums must be apportioned so insurance duty can be calculated correctly. The cited material does not provide an allocation formula, percentage or weighting method.

To check the treatment:

• Confirm whether the insured property is located in Queensland and another state.
• Identify the policy type, including whether it combines life and general insurance.
• Ask the insurer how the premium has been apportioned.
• Use the Queensland Revenue Office tester to check whether duty is payable and which rate applies.
• Check the insurance invoice, and contact the insurer if anything remains unclear.

Who pays and reports the duty?

Insurers conducting business in Queensland must register as self assessors and lodge insurance duty returns. For insured persons, the insurer will usually have paid the duty already.

That does not remove the need to check the treatment. Questions about the premium split, exemption or duty shown should be raised with the insurer, with the insurance invoice used as the starting point.

What should be checked after using the tester?

Review the current Queensland Revenue Office guidance and the policy’s PDS, then confirm any contract-specific treatment with the insurer. The tester answers whether duty is payable and which rate applies, but this article does not replace the policy terms or regulator guidance.

This is general information, not financial or legal advice.

Sources

• Insurance duty exemption eligibility tester - Queensland Revenue Office

FAQ

When must Queensland insurance premiums be apportioned?

When the insured property is located in Queensland and another state. The apportionment is needed so insurance duty can be calculated correctly.

Which policy types have different duty rates?

The Queensland Revenue Office lists general insurance in Classes 1 and 2, compulsory third party insurance, life insurance and accident insurance.

Can insurance for a charitable institution or community organisation be exempt?

An exemption may apply, but the cited material does not provide detailed eligibility criteria. Use the tester and confirm the policy’s treatment with the insurer.

Who usually pays Queensland insurance duty?

In most cases, the insurer pays it on the insured’s behalf. Insurers conducting business in Queensland must register as self assessors and lodge insurance duty returns.