{"id":"C1938A00042","name":"Customs Tariff Validation Act 1938","slug":"customs-tariff-validation-act-1938","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"42 of 1938","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3966,"registerId":"commonwealth-C1938A00042-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff Validation Act 1938","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\nCUSTOMS TARIFF VALIDATION.\n\n \n\nNo. 42 of 1938.\n\nAn Act to provide for the Validation of Collections of Duties of Customs under Customs Tariff Proposals.\n\n[Assented to 5th November, 1938.]\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:](http://AnRt.rn.lia)—\n\nShort title.\n\n1. This Act may be cited as the Customs Tariff Validation Act 1938.\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 Tariff proposals.\n\n3. All duties of Customs demanded or collected on or before the fourth day of May, One thousand nine hundred and thirty-nine, pursuant to the Customs Tariff proposals introduced into the House of Representatives on the fourth day of May, One thousand nine hundred and thirty-eight, shall be deemed to have been lawfully imposed and lawfully demanded or collected.\n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1370},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act performs exactly the narrow, specific validation function described in its title and preamble—legalising collections under the 4 May 1938 tariff proposals—with no expansion into broader policy areas."},"complexity_factors":["Only 3 sections total","No defined terms or interpretation section","No cross-references to other legislation","Single operative provision with unconditional validation language","Approximately 80 words of substantive legal text"],"plain_english_summary":"This Act retroactively validates customs duties charged under temporary tariff proposals introduced 4 May 1938, treating all duties demanded or collected between 4 May 1938 and 4 May 1939 as lawfully imposed. It protects the Commonwealth’s revenue and removes legal risk for businesses that imported goods and paid those disputed duties during that year."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-validation-act-1938","history":"/api/acts/customs-tariff-validation-act-1938/history","analysis":"/api/acts/customs-tariff-validation-act-1938/analysis","conflicts":"/api/acts/customs-tariff-validation-act-1938/conflicts","importantCases":"/api/acts/customs-tariff-validation-act-1938/important-cases","documents":"/api/acts/customs-tariff-validation-act-1938/documents"}}