{"id":"C1942A00038","name":"Customs Tariff (Special War Duty) Validation Act 1942","slug":"customs-tariff-special-war-duty-validation-act-1942","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"38 of 1942","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":4184,"registerId":"commonwealth-C1942A00038-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff (Special War Duty) Validation Act 1942","content":"CUSTOMS TARIFF (SPECIAL WAR DUTY) VALIDATION.\n\nNo. 38 of 1942.\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 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 (Special War Duty) Validation Act 1942.\n\n  \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 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 (Special War Duty) 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":1634},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is the original 1942 Act. It remains tightly focused on its sole purpose of validating collections under the specific Customs Tariff (Special War Duty) Proposals, with no evidence of scope expansion."},"complexity_factors":["Only 3 sections total","No definitions or interpretation clauses","Single operative provision with clear date parameters (5 March 1942 to 5 March 1943)","No exceptions, exemptions, or conditional logic beyond the specified time period"],"plain_english_summary":"This Act retroactively validates customs duties charged under the \"Special War Duty\" rates between 5 March 1942 and 5 March 1943, declaring those collections to have been lawfully imposed and collected despite any technical doubt. It protects government revenue and closes off legal avenues for importers who might have sought refunds on procedural grounds."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-special-war-duty-validation-act-1942","history":"/api/acts/customs-tariff-special-war-duty-validation-act-1942/history","analysis":"/api/acts/customs-tariff-special-war-duty-validation-act-1942/analysis","conflicts":"/api/acts/customs-tariff-special-war-duty-validation-act-1942/conflicts","importantCases":"/api/acts/customs-tariff-special-war-duty-validation-act-1942/important-cases","documents":"/api/acts/customs-tariff-special-war-duty-validation-act-1942/documents"}}