{"id":"C1931A00056","name":"Customs Tariff (Special Duties) Validation Act 1931","slug":"customs-tariff-special-duties-validation-act-1931","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"56 of 1931","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3582,"registerId":"commonwealth-C1931A00056-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff (Special Duties) Validation Act 1931","content":"CUSTOMS TARIFF (SPECIAL DUTIES) VALIDATION.\n\nNo. 56 of 1931.\n\nAn Act to provide for the Validation of Collections of Special Duties of Customs under Customs Tariff Proposals.\n\n\\[Assented to 26th November, 1931.\\]\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 (Special Duties) Validation Act 1931.\n\nDefinition.\n\n2. In this Act “Customs Tariff proposals” means the proposed special duties of Customs introduced into the House of Representatives on the following dates, namely:—\n\n3rd April, 1930;\n\n19th June, 1930; and\n\n23rd July, 1931.\n\nValidation of collections under Tariff proposals.\n\n3. All special duties of Customs demanded or collected (whether before the dissolution or expiry of the present House of Representatives or at or after such dissolution or expiry and on or before the twenty-ninth day of February One thousand nine hundred and thirty-two) pursuant to Customs Tariff proposals 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":1399},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation remains tightly scoped to its original purpose of validating specific customs duty collections made under temporary tariff proposals from 1930-1931. No expansion of scope is evident."},"complexity_factors":["Only 3 sections in total","Single defined term ('Customs Tariff proposals')","No cross-references to other legislation","Straightforward retrospective validation with simple date-based conditions"],"plain_english_summary":"This Act retroactively validates (makes legally effective) special customs duties that were collected by the Australian government under temporary tariff arrangements.\n\n**What it does:**\n- Validates special duties collected under three specific \"Customs Tariff proposals\" introduced in April 1930, June 1930, and July 1931\n- Deems these collections lawful regardless of whether they occurred before or after the House of Representatives was dissolved or expired\n- Covers collections made up until 29 February 1932\n\n**Why this matters:**\nGovernments sometimes collect taxes or duties under temporary \"proposals\" before the full tariff laws are formally passed by Parliament. This Act ensures that any duties collected under these provisional arrangements between 1930 and 1932 are legally valid, preventing taxpayers from demanding refunds on technical grounds and protecting the government's revenue position."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-special-duties-validation-act-1931","history":"/api/acts/customs-tariff-special-duties-validation-act-1931/history","analysis":"/api/acts/customs-tariff-special-duties-validation-act-1931/analysis","conflicts":"/api/acts/customs-tariff-special-duties-validation-act-1931/conflicts","importantCases":"/api/acts/customs-tariff-special-duties-validation-act-1931/important-cases","documents":"/api/acts/customs-tariff-special-duties-validation-act-1931/documents"}}