{"id":"C1940A00055","name":"Customs Tariff (Canadian Preference) Validation Act 1940","slug":"customs-tariff-canadian-preference-validation-act-1940","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"55 of 1940","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3955,"registerId":"commonwealth-C1940A00055-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff (Canadian Preference) Validation Act 1940","content":"CUSTOMS TARIFF (CANADIAN PREFERENCE) VALIDATION.\n\nNo. 55 of 1940.\n\nAn Act to provide for the Validation of Collections of Duties of Customs under Customs Tariff (Canadian Preference) Proposals.\n\n\\[Assented to 22nd August, 1940.\\]\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 1940.\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 (whether before the dissolution or expiry of the present House of Representatives or at or after that dissolution or expiry and on or before the twenty-first day of February, One thousand nine hundred and forty-one) pursuant to the Customs Tariff (Canadian Preference) proposals introduced into the House of Representatives on the twenty-second day of May, One thousand nine hundred and forty, 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":1323},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is the original 1940 Act. Its scope remains precisely limited to validating customs duty collections under the specific Canadian preference proposals tabled in May 1940, covering only the interim period until 21 February 1941."},"complexity_factors":["Single operative provision (section 3)","No defined terms or interpretation section","No cross-references to other Acts","Simple declaratory language with clear date parameters","No conditional logic or exceptions"],"plain_english_summary":"This Act fixes a legal technicality by retroactively validating customs duties charged on Canadian imports under tariff proposals between 22 May 1940 and 21 February 1941. It declares those collections lawful, preventing challenges or refund claims by importers and protecting Commonwealth revenue while the formal parliamentary tariff legislation was pending."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-canadian-preference-validation-act-1940","history":"/api/acts/customs-tariff-canadian-preference-validation-act-1940/history","analysis":"/api/acts/customs-tariff-canadian-preference-validation-act-1940/analysis","conflicts":"/api/acts/customs-tariff-canadian-preference-validation-act-1940/conflicts","importantCases":"/api/acts/customs-tariff-canadian-preference-validation-act-1940/important-cases","documents":"/api/acts/customs-tariff-canadian-preference-validation-act-1940/documents"}}