(1)  Notwithstanding the repeal of Chapter 6 of this Act by the Revenue Measures Act 2005 , the Commissioner may recover from a mortgagor any mortgage duty that relates to a mortgage executed, or an advance or further advance made, before 1 July 2007 and that was unpaid at that day.

(2)  For the purposes of subsection (1) , the Taxation Administration Act 1997 is to be read as if Chapter 6 of this Act had not been repealed.

(3)  Notwithstanding the amendments to this Act effected by Part 6 of the Revenue Measures Act 2005 , the Commissioner may recover any duty that relates to a transaction entered into before 1 July 2008 involving the dutiable property referred to in section 9(1)(g) , (h) or (i) of this Act (as in force immediately before that day) and that was unpaid at that day.

(4)  For the purposes of subsection (3) , the Taxation Administration Act 1997 is to be read as if the amendments to this Act effected by Part 6 of the Revenue Measures Act 2005 had not been made.