| Label: |
Insurance premiums other than workers' compensation |
| Concept Guidance: |
This is the value of insurance premiums. other than those for workers' compensation, that have been expensed in the relevant period in accordance with accounting standards.
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| Form-Specifc Guidance: |
Insurance premiums other than workers' compensation
Include:
- optional third party and comprehensive motor vehicle insurance premiums;
- fire, general, accident and public liability premiums; and
- professional indemnity insurance premiums.
Exclude:
- workers' compensation insurance premiums/levies (report to Workers' compensation premiums/costs in ARF 331.0 Selected Revenues and Expenses (ARF 331.0)); and
- compulsory third party motor vehicle insurance premiums.
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