{"id":"C1942A00040","name":"Customs Tariff (Canadian Preference) Validation Act 1942","slug":"customs-tariff-canadian-preference-validation-act-1942","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"40 of 1942","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":4188,"registerId":"commonwealth-C1942A00040-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff (Canadian Preference) Validation Act 1942","content":"CUSTOMS TARIFF (CANADIAN PREFERENCE) VALIDATION.\n\nNo. 40 of 1942.\n\nAn Act to provide for the Validation of Collections of Duties, of Customs under Customs Tariff (Canadian Preference) Proposals.\n\n\\[Assented to 4th September, 1942.\\]\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 1942.\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 or after the commencement of this Act and on or before the fifth day of March, One thousand nine hundred and forty-three) pursuant to the Customs Tariff (Canadian Preference) Proposals introduced into the House of Representatives on the fifth day of March, One thousand nine hundred and forty-two, 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":2335},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act remains tightly focused on its sole purpose of validating collections under the specific Canadian Preference tariff proposals introduced in March 1942. No expansion beyond this original intent."},"complexity_factors":["Only 3 short sections","No defined terms or interpretation section","Single operative provision with no conditions or exceptions","No cross-references to other Acts","Limited temporal scope (specific date range)"],"plain_english_summary":"**This Act legalises customs duties already collected on Canadian imports.**\n\nDuring 1942, the government charged customs duties on goods from Canada under temporary \"tariff proposals\" announced in Parliament. Under the law at the time, these provisional charges needed formal backing within a few months or they became invalid.\n\nThis legislation **retrospectively validates** all duties collected (or demanded) between March 1942 and March 1943 under those Canadian preferential tariff arrangements. It deems the money to have been lawfully collected from the start, preventing legal challenges and ensuring the revenue stays with the government.\n\n**Who it affects:** Importers who paid duties on Canadian goods during this period, and the Commonwealth Treasury.\n\n**Why it matters:** Without this law, the government might have had to refund illegally collected duties, and importers could have faced uncertainty about whether they owed additional payments."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-canadian-preference-validation-act-1942","history":"/api/acts/customs-tariff-canadian-preference-validation-act-1942/history","analysis":"/api/acts/customs-tariff-canadian-preference-validation-act-1942/analysis","conflicts":"/api/acts/customs-tariff-canadian-preference-validation-act-1942/conflicts","importantCases":"/api/acts/customs-tariff-canadian-preference-validation-act-1942/important-cases","documents":"/api/acts/customs-tariff-canadian-preference-validation-act-1942/documents"}}