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.