Queensland Consolidated Acts

DUTIES ACT 2001 - SECT 5

(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.