{"id":"C1940A00054","name":"Customs Tariff (Exchange Adjustment) Validation Act 1940","slug":"customs-tariff-exchange-adjustment-validation-act-1940","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"54 of 1940","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3952,"registerId":"commonwealth-C1940A00054-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff (Exchange Adjustment) Validation Act 1940","content":"CUSTOMS TARIFF (EXCHANGE ADJUSTMENT) VALIDATION.\n\nNo. 54 of 1940.\n\nAn Act to provide for the Validation of Adjustments in Duties of Customs under Customs Tariff (Exchange Adjustment) 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 (Exchange Adjustment) 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 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 (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) in accordance with the Customs Tariff (Exchange Adjustment) 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 made and all duties of Customs demanded 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":2233},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is the original 1940 enactment; the scope remains limited to validating specific exchange rate adjustments made during the specified 1940-1941 period."},"complexity_factors":["Dense temporal conditions in section 3 involving specific calendar dates and parliamentary dissolution scenarios","Cross-reference to primary legislation (Customs Tariff (Exchange Adjustment) Act 1933-1939)","Retroactive validation mechanism creating deemed lawful authority for past administrative actions"],"plain_english_summary":"This Act retroactively validates customs-duty adjustments made to reflect exchange‑rate changes between 22 May 1940 and 21 February 1941, treating those adjustments and the duties collected under them as legally effective. It protects importers who paid those duties and secures government revenue by removing a potential challenge to the lawfulness of collections during that period."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-exchange-adjustment-validation-act-1940","history":"/api/acts/customs-tariff-exchange-adjustment-validation-act-1940/history","analysis":"/api/acts/customs-tariff-exchange-adjustment-validation-act-1940/analysis","conflicts":"/api/acts/customs-tariff-exchange-adjustment-validation-act-1940/conflicts","importantCases":"/api/acts/customs-tariff-exchange-adjustment-validation-act-1940/important-cases","documents":"/api/acts/customs-tariff-exchange-adjustment-validation-act-1940/documents"}}