Queensland Consolidated Acts
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DUTIES ACT 2001 - SECT 5
Relationship of Act with Administration Act
5 Relationship of Act with Administration Act
(1) This Act does not contain all the provisions about duties.
(2) The
Administration Act contains provisions dealing with, among other things, the
following— (a) assessments of duty;
(b) collection and refunds of duty;
(c) imposition of interest and penalty tax;
(d) objections and appeals
against, or reviews of, assessments of duty;
(e) record keeping obligations
of taxpayers;
(f) investigative powers, offences, legal proceedings and
evidentiary matters;
(g) service of documents;
(h) registration of
charitable institutions.
Note— Under the Administration Act , section 3 ,
that Act and this Act must be read together as if they together formed a
single Act.
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