{"id":"C1940A00057","name":"Customs Tariff (Special War Duty) Validation Act 1940","slug":"customs-tariff-special-war-duty-validation-act-1940","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"57 of 1940","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3961,"registerId":"commonwealth-C1940A00057-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff (Special War Duty) Validation Act 1940","content":"CUSTOMS TARIFF (SPECIAL WAR DUTY) VALIDATION.\n\nNo. 57 of 1940.\n\nAn Act to provide for the Validation of Collections of Duties of Customs under Customs Tariff (Special War Duty) 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 (Special War Duty) 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 collections under Customs Tariff (Special War Duty) Proposals.\n\n3. Any special war duty 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 (Special War Duty) proposals introduced into the House of Representatives on the 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":2244},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act performs exactly the function described in its title—validating collections of special war duties imposed under the 1940 proposals. It has not expanded beyond its original purpose of retroactive validation for the specified customs proposals."},"complexity_factors":["Only 3 sections total","Single operative provision (section 3)","No definitions or interpretation section","No cross-references to other legislation","Simple temporal validation with clear date ranges"],"plain_english_summary":"This World War II-era law **retroactively legalised import taxes** (customs duties) that the government had already started collecting.\n\nIn May 1940, the government announced plans for \"special war duties\"—extra taxes on imported goods to help fund Australia's war effort. Rather than waiting for Parliament to formally pass these tax laws, customs officials began collecting the duties immediately under temporary \"proposals.\"\n\nThis Act validates (declares legally effective) any of those duties collected between May 1940 and 21 February 1941, even if the House of Representatives dissolved during that period. It ensures the government did not have to refund revenue raised in good faith while the formal parliamentary process continued.\n\n**Key points:**\n- Covers special war duties collected under the May 1940 Customs Tariff proposals\n- Validates collections made before or after any dissolution of the House of Representatives  \n- Time-limited: only covers collections up to 21 February 1941"}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-special-war-duty-validation-act-1940","history":"/api/acts/customs-tariff-special-war-duty-validation-act-1940/history","analysis":"/api/acts/customs-tariff-special-war-duty-validation-act-1940/analysis","conflicts":"/api/acts/customs-tariff-special-war-duty-validation-act-1940/conflicts","importantCases":"/api/acts/customs-tariff-special-war-duty-validation-act-1940/important-cases","documents":"/api/acts/customs-tariff-special-war-duty-validation-act-1940/documents"}}