New South Wales Consolidated Acts

DUTIES ACT 1997 - SECT 5

5 Arrangements for payment of duties

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.