158Collection and recovery of tax

158 Collection and recovery of tax (1) Part 7 applies to the collection and recovery of tax whether the relevant tax liability arose before, on or after the date of transition. (2) However, Part 7, Division 3 applies only in relation to: (a) a tax liability incurred under a provision of the Stamp Duty Act 19678, Part 3, Division 8A; or (b) a tax liability incurred before the date of transition, under a provision of an old law that corresponds to a provision mentioned in paragraph (a); or (c) a tax liability incurred on or after the date of transition. 159 Records Part 8 extends to tax liabilities, and records relevant to tax liabilities, incurred before the date of transition. 160 Investigations Part 9 extends to the investigation of a tax liability incurred, an offence committed, or circumstances occurring before the date of transition.