{"id":"C1940A00056","name":"Customs Tariff (New Zealand Preference) Validation Act 1940","slug":"customs-tariff-new-zealand-preference-validation-act-1940","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"56 of 1940","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3958,"registerId":"commonwealth-C1940A00056-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff (New Zealand Preference) Validation Act 1940","content":"CUSTOMS TARIFF (NEW ZEALAND PREFERENCE) VALIDATION.\n\nNo. 56 of 1940.\n\nAn Act to provide for the Validation of Collections of Duties of Customs under Customs Tariff (New Zealand 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 (New Zealand 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\n  \n\nValidation of collections under Customs Tariff (New Zealand 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 (New Zealand 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":1212},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act remains strictly limited to its original purpose of validating customs duties collected under the specific 1940 New Zealand Preference tariff proposals during the defined period from May 1940 to February 1941."},"complexity_factors":["Extremely short enactment (only 3 sections total)","No defined terms or interpretation section","Single operative provision with straightforward deeming effect","Limited retrospective application to a specific 9-month period","Standard validation formula language without conditional exceptions"],"plain_english_summary":"This Act retroactively validates customs duties the government collected on New Zealand imports between May 1940 and February 1941 under the announced \"New Zealand Preference\" rates. It removes legal doubt that those charges were lawfully imposed even before the formal tariff legislation was passed.\n\nIt primarily affects importers from New Zealand and the Commonwealth’s revenue by preventing refunds or legal challenges over duties collected in that interim period."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-new-zealand-preference-validation-act-1940","history":"/api/acts/customs-tariff-new-zealand-preference-validation-act-1940/history","analysis":"/api/acts/customs-tariff-new-zealand-preference-validation-act-1940/analysis","conflicts":"/api/acts/customs-tariff-new-zealand-preference-validation-act-1940/conflicts","importantCases":"/api/acts/customs-tariff-new-zealand-preference-validation-act-1940/important-cases","documents":"/api/acts/customs-tariff-new-zealand-preference-validation-act-1940/documents"}}