Impedances and V,I duality seems straightforward. So what about the lowpass/highpass duality of RC networks? The difference is that R,C duality is about a different kind of transfer function. Impedances are current--to--voltage transfer functions while for the R,C duality the transfer function is voltage--to--voltage. Writing it out for a lowpass and highpass network we get $T_l = 1 / (1 + Z_R / Z_C)$ and $T_h = 1 / (1 + Z_C / Z_R)$. The duality maps $j\omega RC$ to its inverse. The main difference is that non--impedance transfer functions require a different operation: multiplication. Imedances just need addition and inversion, while a transfer function needs multiplication of impedance and admittance, so it seems fundamentally different. % [1] http://en.wikipedia.org/wiki/Duality_%28electrical_circuits%29