{"id":"C1930A00004","name":"Customs Tariff Validation Act 1930","slug":"customs-tariff-validation-act-1930","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"4 of 1930","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3548,"registerId":"commonwealth-C1930A00004-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff Validation Act 1930","content":"CUSTOMS TARIFF VALIDATION.\n\nNo. 4 of 1930.\n\nAn Act to provide for the Validation of the Collection of certain Duties of Customs.\n\n\\[Assented to 29th March, 1930.\\]\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 Validation Act 1930.\n\n  \n\nValidation of collection of certain Duties of Customs.\n\n2. All Duties of Customs which have been, or which purport to have been, collected, on or after the eighth day of October, One thousand nine hundred and one, and on or before the twenty-first day: day of November, One thousand nine hundred and twenty-nine, in pursuance of any of the Tariff sub-items specified in the Schedule to this Act, or, where a paragraph of a sub-item is specified, in pursuance of that paragraph, shall be deemed to have been lawfully collected.\n\nTHE SCHEDULE.\n\n| Act or Tariff proposal.                                                             | Tariff Item or Sub-item.              |\n| ----------------------------------------------------------------------------------- | ------------------------------------- |\n| Customs Tariff 1902 (No. 14, 1902)............                                      | Item 110, Sub-item b                  |\n| Customs Tariff 1908 (No. 7, 1908)............                                       | Item 303, Sub-item f                  |\n| Tariff Proposals introduced into the House of Representatives on 3rd December, 1914 | Item 291, Sub-item (L)                |\n| Customs Tariff 1921 (No. 25, 1921)............                                      | Item 291, Sub-item (l)                |\n| Customs Tariff 1928 (No. 2, 1928)............                                       | Item 291, Sub-item (L), paragraph (2) |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2216},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act remains strictly limited to its original purpose of validating specific historical customs duty collections for the enumerated tariff items and date range."},"complexity_factors":["Only two operative sections with no interpretation provisions","Simple declarative validation language with no exceptions or conditions","Limited scope confined to a specific historical date range (1901-1929)","Schedule requires cross-referencing five separate historical Tariff Acts to identify exact goods covered"],"plain_english_summary":"This Act is a legal **clean-up measure** that confirms certain customs duties (taxes on imported goods) collected between October 1901 and November 1929 were lawful, even if there were technical doubts about their legal basis.\n\nThe Act applies only to specific goods listed in the Schedule—covering various Customs Tariff laws from 1902, 1908, 1914, 1921, and 1928. By passing this law, Parliament ensured that revenue already collected by the government could not be challenged or reclaimed by importers who might have argued the tariffs weren't properly authorised at the time.\n\n**Key points:**\n- **What it does:** Validates historical customs duty collections that were technically questionable\n- **Time period:** 8 October 1901 to 21 November 1929\n- **Coverage:** Only the specific tariff items listed in the Schedule (Items 110, 303, and 291 from various Tariff Acts)\n- **Effect:** Prevents legal challenges to past revenue collection and protects the government's consolidated revenue"}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-validation-act-1930","history":"/api/acts/customs-tariff-validation-act-1930/history","analysis":"/api/acts/customs-tariff-validation-act-1930/analysis","conflicts":"/api/acts/customs-tariff-validation-act-1930/conflicts","importantCases":"/api/acts/customs-tariff-validation-act-1930/important-cases","documents":"/api/acts/customs-tariff-validation-act-1930/documents"}}