{"id":"C1939A00076","name":"Customs Tariff Validation Act 1939","slug":"customs-tariff-validation-act-1939","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"76 of 1939","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":4141,"registerId":"commonwealth-C1939A00076-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff Validation Act 1939","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. 76 of 1939.\n\nAn Act to provide for the Validation of Collections of Duties of Customs under Customs Tariff Proposals.\n\n[Assented to 15th December, 1939.]\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 1939.\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 proposals.\n\n3. All duties of Customs demanded or collected on or before the sixth day of June, One thousand nine hundred and forty pursuant to the Customs Tariff proposals introduced into the House of Representatives on the sixth day of December, One thousand nine hundred and thirty-nine, 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":1416},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act remains precisely limited to its original purpose of validating customs duty collections made under specific December 1939 tariff proposals."},"complexity_factors":["Single operative provision with no conditional language","No definitions section or technical terms requiring interpretation","No cross-references to other legislation","Straightforward declaratory purpose without exceptions, carve-outs, or procedural requirements"],"plain_english_summary":"This short Act retroactively validates customs duties the government began collecting after announcing new tariff rates on 6 December 1939. By deeming those collections lawful through 6 June 1940, it removes legal uncertainty, protects Commonwealth revenue, and shields importers and businesses who paid the duties from challenges."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-validation-act-1939","history":"/api/acts/customs-tariff-validation-act-1939/history","analysis":"/api/acts/customs-tariff-validation-act-1939/analysis","conflicts":"/api/acts/customs-tariff-validation-act-1939/conflicts","importantCases":"/api/acts/customs-tariff-validation-act-1939/important-cases","documents":"/api/acts/customs-tariff-validation-act-1939/documents"}}