All Australian jurisdictions have agreed to adopt the same basis of apportionment of premiums where there is likelihood that a nexus to the contract of insurance could be established in more than one jurisdiction.
This fact sheet contains a schedule which details the basis upon which the premium paid or payable on policies of insurance is to be apportioned for insurance duty purposes.
Documents
Duties Fact Sheet - General Insurance Premiums
Superseded CP DA 12.0
Superseded CP DA 13.0