Duties Act 1997

This Act does not contain all the provisions concerning duties. This Act is to be read together with the Taxation Administration Act 1996. The Taxation Administration Act 1996 contains provisions that deal with, for example—

• how assessments of duty are made

• how assessments can be challenged

• what happens if duty is not paid on time

• how unpaid duty may be recovered

• what records must be kept by taxpayers

• how decisions made under this Act can be challenged

• the investigative powers of tax administrators.