DUTIES ACT 2001 - SECT 5 Relationship of Act with Administration Act

DUTIES ACT 2001 - SECT 5

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.