{"id":"C1943A00006","name":"Customs Tariff (Special War Duty) Validation Act 1943","slug":"customs-tariff-special-war-duty-validation-act-1943","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"6 of 1943","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":4252,"registerId":"commonwealth-C1943A00006-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff (Special War Duty) Validation Act 1943","content":"CUSTOMS TARIFF (SPECIAL WAR DUTY) VALIDATION.\n\nNo. 6 of 1943.\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 1st March, 1943.\\]\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\n    1. This Act may be cited as the Customs Tariff (Special War Duty) Validation Act 1943.\n\n  \n\nCommencement.\n\n    2. 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\n    3. Any special war duty of Customs demanded or collected, whether before or after the commencement of this Act and on or before the second day of September, 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":1249},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: validating customs duty collections made under the 1942 Special War Duty Proposals during the specified wartime period. No expansion beyond this narrow technical validation function."},"complexity_factors":["Only 3 sections (short title, commencement date, and validation provision)","No defined terms or interpretation section","Single operative provision with straightforward retroactive effect","Clear date ranges (5 March 1942 to 2 September 1943) without conditional logic"],"plain_english_summary":"This Act cures a wartime technicality by validating “special war duties” charged on certain imports between March 1942 and September 1943 that were collected under Parliamentary proposals not yet enacted. It retroactively confirms those collections as lawful, affecting importers who paid the duties and preserving the Commonwealth’s retained revenue from that period."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-special-war-duty-validation-act-1943","history":"/api/acts/customs-tariff-special-war-duty-validation-act-1943/history","analysis":"/api/acts/customs-tariff-special-war-duty-validation-act-1943/analysis","conflicts":"/api/acts/customs-tariff-special-war-duty-validation-act-1943/conflicts","importantCases":"/api/acts/customs-tariff-special-war-duty-validation-act-1943/important-cases","documents":"/api/acts/customs-tariff-special-war-duty-validation-act-1943/documents"}}