{"id":"C1939A00078","name":"Customs Tariff (Canadian Preference) Validation Act 1939","slug":"customs-tariff-canadian-preference-validation-act-1939","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"78 of 1939","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":4146,"registerId":"commonwealth-C1939A00078-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff (Canadian Preference) Validation Act 1939","content":"CUSTOMS TARIFF (CANADIAN PREFERENCE) VALIDATION.\n\nNo. 78 of 1939.\n\nAn Act to provide for the Validation of Collections of Duties of Customs under Customs Tariff (Canadian Preference) Proposals.\n\n\\[Assented to 15th December, 1939.\\]\n\nBE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—\n\nShort title.\n\n1. This Act may be cited as the Customs Tariff (Canadian Preference) Validation Act 1939.\n\nCommencement.\n\n2. This Act shall come into operation on the day on which it receives the Royal Assent.\n\nValidation of collections under Customs Tariff (Canadian Preference) proposals.\n\n3. All duties of Customs demanded or collected on or before the sixth day of June, One thousand nine hundred and forty pursuant to the Customs Tariff (Canadian Preference) proposals introduced into the House of Representatives on the sixth day of December, One thousand nine hundred and thirty-nine, shall be deemed to have been lawfully imposed and lawfully demanded or collected.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1147},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act remains tightly focused on its sole purpose: validating customs duties collected under the specific Canadian preference tariff proposals introduced in December 1939. There is no expansion beyond this validation function."},"complexity_factors":["Only 3 sections total","No definitions or interpretation section","Single operative provision with straightforward deeming clause","No exceptions, conditions, or cross-references beyond the specific date range"],"plain_english_summary":"This Act gives legal backing to customs duties that were charged on Canadian imports during late 1939 and early 1940.\n\n**What it does**\nIn December 1939, the government proposed new tariff rates giving preferential treatment (lower import taxes) to Canadian goods. While waiting for Parliament to formally pass those new rates, customs officials started charging duties based on the proposals. This Act confirms that any duties collected between December 1939 and June 1940 under those temporary arrangements were lawful, even though the formal legislation wasn't in place yet.\n\n**Why this matters**\nThis is a \"validation\" law—a technical fix that prevents the government from having to refund duties collected under proposed tariff changes while the Parliamentary approval process is underway. It ensures trade preferences granted to Canada during this period remain legally sound."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-canadian-preference-validation-act-1939","history":"/api/acts/customs-tariff-canadian-preference-validation-act-1939/history","analysis":"/api/acts/customs-tariff-canadian-preference-validation-act-1939/analysis","conflicts":"/api/acts/customs-tariff-canadian-preference-validation-act-1939/conflicts","importantCases":"/api/acts/customs-tariff-canadian-preference-validation-act-1939/important-cases","documents":"/api/acts/customs-tariff-canadian-preference-validation-act-1939/documents"}}