5Arrangements for payment of duties

#### 5 Arrangements for payment of duties 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](/view/html/inforce/current/act-1996-097). The [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) 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.