Chapter 1 Preliminary
1 Name of Act
This Act is the Duties Act
This Act commences on 1 July 1998.
3 What does this Act do?
This Act creates and charges a number of duties.
Note. Each duty is dealt with in a separate Chapter of this Act. The
Contents pages list the Chapters and their
4 What is a duty?
A duty charged by this Act is, when a liability to pay the duty is
created, a debt due to the State of New South Wales.
5 Arrangements for payment of duties
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
• the investigative powers of tax
6 Meaning of words and expressions used in this
Words and expressions used in this Act (or in any particular
provision of this Act) that are defined in the Dictionary at the end of this
Act have the meanings set out in the Dictionary.
7 Notes in the text
Notes included in this Act are explanatory notes and do not form
part of this Act.