{"id":"C1939A00077","name":"Customs Tariff (Exchange Adjustment) Validation Act 1939","slug":"customs-tariff-exchange-adjustment-validation-act-1939","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"77 of 1939","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":4143,"registerId":"commonwealth-C1939A00077-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff (Exchange Adjustment) Validation Act 1939","content":"CUSTOMS TARIFF (EXCHANGE ADJUSTMENT) VALIDATION.\n\nNo. 77 of 1939.\n\nAn Act to provide for the Validation of Adjustments in Duties of Customs under Customs Tariff (Exchange Adjustment) 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\n    This Act may be cited as the Customs Tariff (Exchange Adjustment) Validation Act 1939.\n\n  \n\nCommencement.\n\n2. This Act shall come into operation on the day on which it receives the Royal Assent.\n\nValidation of alterations in variations of duty.\n\n3. Any alteration in the variations of duties of Customs provided for by the Customs Tariff (Exchange Adjustment) Act 1933–1939 made on or before the sixth day of June, One thousand nine hundred and forty in accordance with the Customs Tariff (Exchange Adjustment) 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 made and all duties of Customs  \ndemanded or collected in accordance with those variations as so altered 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":2274},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act remains tightly focused on its stated purpose of validating specific customs duty exchange adjustments. It does not expand beyond validating the proposals introduced on 6 December 1939."},"complexity_factors":["Only 3 short sections","Single operative provision with straightforward declaratory effect","No defined terms or complex interpretive provisions","Minimal cross-referencing (only references one principal Act)","Simple temporal scope limited to specific dates (6 December 1939 to 6 June 1940)"],"plain_english_summary":"**What this Act does**\n\nThis Act validates changes to **import taxes** (customs duties) that were adjusted to account for currency exchange rate fluctuations in late 1939.\n\n**Why it matters**\nWhen the government proposed new exchange rate adjustments to customs duties in December 1939, there may have been legal uncertainty about whether these changes were properly authorised. This Act removes that doubt by confirming the adjustments were **lawfully made**, ensuring that any taxes already collected—or still to be collected—under these new rates are legally valid.\n\n**Who it affects**\n- **Importers** who paid duties calculated under the December 1939 exchange adjustments\n- The **Commonwealth government**, by securing its revenue position and preventing potential refund claims\n\n**Key effect**\nAny alterations to customs duties made on or before 6 June 1940 under the December 1939 proposals are **retroactively validated**, meaning they are deemed to have been lawful from the start."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-exchange-adjustment-validation-act-1939","history":"/api/acts/customs-tariff-exchange-adjustment-validation-act-1939/history","analysis":"/api/acts/customs-tariff-exchange-adjustment-validation-act-1939/analysis","conflicts":"/api/acts/customs-tariff-exchange-adjustment-validation-act-1939/conflicts","importantCases":"/api/acts/customs-tariff-exchange-adjustment-validation-act-1939/important-cases","documents":"/api/acts/customs-tariff-exchange-adjustment-validation-act-1939/documents"}}