233   Types of general insurance

(1)  For the purpose of charging duty, general insurance is divided into 3 types, Type A insurance, Type B insurance and Type C insurance.

(2)  Type A insurance is general insurance other than Type B insurance or Type C insurance.

(2A)  Type B insurance is:

(a)  motor vehicle insurance, being insurance covering any one or more of the following:

(i)  the loss (including the loss by theft) of a motor vehicle,

(ii)  damage to a motor vehicle,

(iii)  loss of or damage to property by a motor vehicle,

      being a motor vehicle within the meaning of the Motor Accidents Compensation Act 1999, or

(b)  aviation insurance, being insurance covering any one or more of the following:

(i)  the loss (including the loss by theft) of an aircraft,

(ii)  damage to aircraft,

(iii)  the death of or injury to a person by an aircraft or a thing falling from an aircraft,

(iv)  the loss of or damage to property by an aircraft or a thing falling from an aircraft, or

(c)  disability income insurance, being insurance effected by a contract of insurance under which an amount is payable in the event of disablement of the insured by accident or sickness, or

(d)  occupational indemnity insurance, being insurance covering liability arising out of the provision by a person of professional services or other services, or

(e)  hospital and ancillary health benefits insurance, being insurance covering liability incurred in respect of fees or charges for hospital treatment, or for health care ancillary to hospital treatment, if the liability is not covered by a private health insurer within the meaning of the Private Health Insurance Act 2007 of the Commonwealth.

(3)  Type C insurance is:

(a)  crop insurance, being insurance covering:

(i)  loss due to the destruction of, or physical damage to, any pasturage or any crop of grain, fruit, vegetables or other plants, where the destruction or damage occurs while the pasturage or crop is being grown, or

(ii)  loss due to the destruction of, or physical damage to, the product of any such pasturage or crop, where the destruction or damage occurs while the product of the pasturage or crop is being stored or transported,

      but not being insurance covering loss referred to in subparagraph (ii) unless the contract by which the insurance is effected also effects insurance covering the loss referred to in subparagraph (i), or

(b)  livestock insurance, being insurance covering:

(i)  loss due to the death of, or physical damage to, any animal, whether domesticated or wild, or

(ii)  loss due to the death of, or physical damage to, any genetic material of any such animal, or

(iii)  loss due to the theft of any such animal or genetic material, or

(c)  until 31 January 2010, insurance under the Debtor Insurance Scheme of the Stock and Station Agents Association.