{"id":"C1941A00020","name":"Customs Tariff (Canadian Preference) Validation Act 1941","slug":"customs-tariff-canadian-preference-validation-act-1941","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"20 of 1941","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":4058,"registerId":"commonwealth-C1941A00020-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff (Canadian Preference) Validation Act 1941","content":"CUSTOMS TARIFF (CANADIAN PREFERENCE) VALIDATION.\n\nNo. 20 of 1941.\n\nAn Act to provide for the Validation of Collections of Duties of Customs under Customs Tariff (Canadian Preference) Proposals.\n\n\\[Assented to 7th April, 1941.\\]\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\n    1. This Act may be cited as the Customs Tariff (Canadian Preference) Validation Act 1941.\n\nCommencement.\n\n    2. 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\n    3. All duties of Customs demanded or collected (whether before or after the commencement of this Act and on or before the third day of July, One thousand nine hundred and forty-one) pursuant to the Customs Tariff (Canadian Preference) Proposals introduced into the House of Representatives on the eleventh day of December, 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":1593},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is the original 1941 enactment maintaining a narrow, specific scope limited to validating customs duties collected under the December 1940 Canadian Preference tariff proposals. No expansion beyond this validation purpose."},"complexity_factors":["Only 3 operative sections","No defined terms or interpretation section","Single straightforward operative provision with no exceptions or conditions","No cross-referencing to other Acts required for operation","Simple temporal limitation with fixed calendar date"],"plain_english_summary":"**What this law does**\n\nThis Act makes legal the customs duties (import taxes) that were charged on goods coming from Canada between December 1940 and 3 July 1941.\n\n**Why it was needed**\n\nSometimes the government announces new import taxes before Parliament passes the full laws to authorize them. This Act confirms that any taxes paid under these interim arrangements were collected lawfully.\n\n**Who it affects**\n\n- **Businesses** that imported Canadian goods during this period—their tax payments are now confirmed as valid and lawful\n- **The government**—it confirms the revenue collected can be kept legally\n\n**Key detail**\n\nThis law applies even to duties collected before this Act was passed (it has backwards effect), but only up to **3 July 1941**."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-canadian-preference-validation-act-1941","history":"/api/acts/customs-tariff-canadian-preference-validation-act-1941/history","analysis":"/api/acts/customs-tariff-canadian-preference-validation-act-1941/analysis","conflicts":"/api/acts/customs-tariff-canadian-preference-validation-act-1941/conflicts","importantCases":"/api/acts/customs-tariff-canadian-preference-validation-act-1941/important-cases","documents":"/api/acts/customs-tariff-canadian-preference-validation-act-1941/documents"}}