{"id":"C1934A00026","name":"Customs Tariff (Special Duties) Validation Act 1934","slug":"customs-tariff-special-duties-validation-act-1934","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"26 of 1934","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3665,"registerId":"commonwealth-C1934A00026-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff (Special Duties) Validation Act 1934","content":"CUSTOMS TARIFF (SPECIAL DUTIES) VALIDATION.\n\nNo. 26 of 1934.\n\nAn Act to provide for the Validation of Collections of Special Duties of Customs under Customs Tariff Proposals.\n\n\\[Assented to 4th August, 1934\\]\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 1934.\n\nDefinition.\n\n2. In this Act “ Customs Tariff (Special Duties) proposals” means the proposals relating to the imposition of special duties of Customs introduced into the House of Representatives on the following dates, namely:—\n\n25th February, 1932;\n\n24th May, 1932;\n\n1st September, 1932;\n\n13th October, 1932;\n\n8th March, 1933; and\n\n4th October, 1933.\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-eighth day of February, One thousand nine hundred and thirty-five) pursuant to Customs Tariff (Special Duties) 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":1776},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act remains precisely focused on its original purpose of validating specific customs duty collections made under six identified tariff proposals. There is no evidence of scope expansion during the legislative process; the final content matches exactly what the title and short title suggest."},"complexity_factors":["Only 3 operative sections","Single defined term ('Customs Tariff (Special Duties) proposals') referencing specific historical dates","No conditional logic, exceptions, or nested provisions","Straightforward retrospective validation with clear temporal boundaries","No cross-references to other complex legislation or regulatory frameworks"],"plain_english_summary":"This Act cures a procedural defect in how the Commonwealth applied certain temporary tariff proposals in 1932–33, confirming six specific proposals and declaring any special customs duties levied under them (including sums taken before this Act) lawful. It prevents taxpayers and businesses from recovering those past import taxes on the basis the charges lacked proper authorization."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-special-duties-validation-act-1934","history":"/api/acts/customs-tariff-special-duties-validation-act-1934/history","analysis":"/api/acts/customs-tariff-special-duties-validation-act-1934/analysis","conflicts":"/api/acts/customs-tariff-special-duties-validation-act-1934/conflicts","importantCases":"/api/acts/customs-tariff-special-duties-validation-act-1934/important-cases","documents":"/api/acts/customs-tariff-special-duties-validation-act-1934/documents"}}