107   Who is liable to pay rural fire brigade contributions

(1)  The following persons (contributors) are liable to pay rural fire brigade contributions:

(a)  the Treasurer,

(b)  relevant councils,

(c)  insurance companies.

(2)  The total amount of rural fire brigade contributions to be paid for a financial year is to be paid in the following proportions by contributors:

(a)  the Treasurer, 14.6%,

(b)  relevant councils, 11.7%,

(c)  insurance companies, 73.7%.