{"id":"C1942A00039","name":"Customs Tariff (New Zealand Preference) Validation Act 1942","slug":"customs-tariff-new-zealand-preference-validation-act-1942","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"39 of 1942","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":4186,"registerId":"commonwealth-C1942A00039-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff (New Zealand Preference) Validation Act 1942","content":"CUSTOMS TARIFF (NEW ZEALAND PREFERENCE) VALIDATION.\n\nNo. 39 of 1942.\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 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 (New Zealand 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 (New Zealand 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 (New Zealand 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":1545},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act remains narrowly focused on its original purpose: validating customs duty collections under the 1942 New Zealand Preference Proposals. It has not expanded beyond this specific validation function."},"complexity_factors":["Only 3 short sections total","No defined terms or interpretation section","Single operative provision with clear temporal boundaries (5 March 1942 to 5 March 1943)","No cross-references to other Acts except by name","No exceptions, conditions, or nested logic"],"plain_english_summary":"**What this law does:**\n\nThis Act makes legal any customs duties (import taxes) collected on goods from New Zealand under temporary trade rules that existed in 1942.\n\n**The background:**\nIn March 1942, the Australian government proposed new tariff rates giving New Zealand preferential treatment (lower taxes on imports). Customs officials started collecting these duties immediately, but the full laws hadn't passed Parliament yet.\n\n**Why it matters:**\nWithout this Act, anyone who paid these import duties between March 1942 and March 1943 could have challenged them as invalid, since they were collected under \"proposals\" rather than finalized law. This Act backdates legal authority to those collections, ensuring:\n- The government keeps the revenue it collected\n- Importers can't demand refunds\n- Trade between Australia and New Zealand continues smoothly during wartime\n\n**Who it affects:**\nBusinesses that imported goods from New Zealand during 1942-1943, and the Australian government (Customs Department)."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-new-zealand-preference-validation-act-1942","history":"/api/acts/customs-tariff-new-zealand-preference-validation-act-1942/history","analysis":"/api/acts/customs-tariff-new-zealand-preference-validation-act-1942/analysis","conflicts":"/api/acts/customs-tariff-new-zealand-preference-validation-act-1942/conflicts","importantCases":"/api/acts/customs-tariff-new-zealand-preference-validation-act-1942/important-cases","documents":"/api/acts/customs-tariff-new-zealand-preference-validation-act-1942/documents"}}