Does Queensland CTP insurance attract a $0.10 duty?

Yes. Queensland CTP insurance attracts an insurance duty of 10 cents on the premium, according to the Queensland Revenue Office’s insurance duty rates page, updated 13 March 2025; figures checked 1 October 2026. In most cases, the insurer pays the duty to the Queensland Revenue Office on the insured person’s behalf.

What does “10 cents on the premium” mean?

The Queensland Revenue Office describes the premium as the total amount paid to the insurer for the insurance. For CTP insurance, the stated duty is 10 cents on the premium.

CTP is treated as a separate insurance type. A duty rate intended for general insurance, life insurance or accident insurance should not be applied to it.

Who normally pays the CTP duty?

The Queensland Revenue Office’s insurance duty guidance says that, in most cases, the insurer has already paid the duty on the insured person’s behalf.

If it is unclear whether the insurer has paid it, the insured person should check the insurance invoice or contact the insurer for confirmation.

How can I check the amount?

• Check the invoice and identify the CTP insurance policy.
• Look for the insurance duty amount or any related explanation.
• If the charge is unclear, contact the insurer and ask them to confirm the CTP duty and whether it has been paid.

Why does the type of insurance matter?

Queensland applies different insurance duty rates according to the type of insurance. CTP, general insurance, life insurance and accident insurance are listed separately, so the policy type needs to be identified before selecting a rate.

This is general information, not financial or legal advice. Check the current Queensland Revenue Office guidance and your policy’s PDS for the applicable position.

Sources

• Insurance Duty Rates in Queensland | Queensland Revenue Office
• Insurance duty exemption eligibility tester | Queensland Revenue Office

FAQ

Is the Queensland CTP duty 10 cents?

Yes. The stated insurance duty is 10 cents on a premium for CTP insurance.

Do I normally pay the duty directly to the Queensland Revenue Office?

In most cases, the insurer pays it on your behalf. If the arrangement is unclear, check the invoice or ask the insurer to confirm.

What should I do if the invoice amount is unclear?

Contact the insurer and ask for confirmation of the CTP duty and whether it has been paid. Also check the policy’s PDS and the current Queensland Revenue Office guidance.