{"id":"C1935A00019","name":"Customs Tariff Validation Act 1935","slug":"customs-tariff-validation-act-1935","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"19 of 1935","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3749,"registerId":"commonwealth-C1935A00019-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff Validation Act 1935","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n \n\nCUSTOMS TARIFF VALIDATION.\n\n \n\nNo. 19 of 1935.\n\nAn Act to provide for the Validation of Collections of Duties of Customs under Customs Tariff Proposals.\n\n[Assented to 13th April, 1935.]\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 1935.\n\nValidation of collections under Tariff proposals.\n\n2. All duties of Customs demanded or collected, on or before the thirtieth day of November, One thousand nine hundred and thirty-five, pursuant to the Customs Tariff proposals introduced into the House of Representatives on the sixth day of December, One thousand nine hundred and thirty-four, shall be deemed to have been lawfully imposed and lawfully demanded or collected.\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2611},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation remains focused on its original narrow purpose of validating specific customs duty collections from the 1934-1935 period."},"complexity_factors":["Only 2 sections total","No defined terms or interpretation section","Single operative provision with clear temporal limitation","No cross-references to other Acts"],"plain_english_summary":"**Customs Tariff Validation Act 1935**\n\nThis Act retrospectively validates customs duties collected under temporary tariff arrangements in 1934–1935.\n\n**What it does**\n- Confirms that any customs duties collected **on or before 30 November 1935** under tariff proposals introduced on **6 December 1934** were legally valid\n- Prevents anyone who paid these duties from claiming they were invalid and demanding refunds\n\n**Why this matters**\nGovernments sometimes collect customs duties based on \"proposals\" (temporary announcements of intended tax changes) before Parliament formally passes the permanent legislation. This creates a legal risk that the collections could later be challenged as unlawful. This Act removes that risk for the specific period covering late 1934 and most of 1935, protecting the government's revenue position.\n\n**Who is affected**\n- The Commonwealth Treasury (securing revenue already collected)\n- Importers and businesses who paid customs duties during this period (confirming their payments stand)"}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-validation-act-1935","history":"/api/acts/customs-tariff-validation-act-1935/history","analysis":"/api/acts/customs-tariff-validation-act-1935/analysis","conflicts":"/api/acts/customs-tariff-validation-act-1935/conflicts","importantCases":"/api/acts/customs-tariff-validation-act-1935/important-cases","documents":"/api/acts/customs-tariff-validation-act-1935/documents"}}