{"id":"C1943A00030","name":"Customs Tariff (Special War Duty) Validation Act (No. 2) 1943","slug":"customs-tariff-special-war-duty-validation-act-no-2-1943","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"30 of 1943","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":4283,"registerId":"commonwealth-C1943A00030-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff (Special War Duty) Validation Act (No. 2) 1943","content":"CUSTOMS TARIFF (SPECIAL WAR DUTY) VALIDATION (No. 2).\n\nNo. 30 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 3rd July, 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\n1. This Act may be cited as the Customs Tariff (Special War Duty) Validation Act (No. 2) 1943.\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) 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":1611},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act remains tightly focused on its original purpose of validating collections under the specific Customs Tariff (Special War Duty) Proposals introduced on 5 March 1942. No expansion of scope beyond the validation of those particular war duties."},"complexity_factors":["Only 3 operative sections total","No definitions section or technical terminology","Single, unambiguous operative provision with no exceptions or subsections","Clear temporal scope limited to specific 1942 tariff proposals"],"plain_english_summary":"The Act retroactively validates Special War Duty import taxes announced in March 1942, declaring duties already collected (or to be collected) by Customs lawfully imposed despite any technical defects. It protects government revenue and importers by preventing refunds or legal challenges to wartime duties."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-special-war-duty-validation-act-no-2-1943","history":"/api/acts/customs-tariff-special-war-duty-validation-act-no-2-1943/history","analysis":"/api/acts/customs-tariff-special-war-duty-validation-act-no-2-1943/analysis","conflicts":"/api/acts/customs-tariff-special-war-duty-validation-act-no-2-1943/conflicts","importantCases":"/api/acts/customs-tariff-special-war-duty-validation-act-no-2-1943/important-cases","documents":"/api/acts/customs-tariff-special-war-duty-validation-act-no-2-1943/documents"}}