{"id":"C1940A00053","name":"Customs Tariff Validation Act 1940","slug":"customs-tariff-validation-act-1940","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"53 of 1940","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3949,"registerId":"commonwealth-C1940A00053-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff Validation Act 1940","content":"CUSTOMS TARIFF VALIDATION.\n\nNo. 53 of 1940.\n\nAn Act to provide for the Validation of Collections of Duties of Customs under Customs Tariff Proposals.\n\n\\[Assented to 22nd August, 1940.\\]\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 1940.\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 (whether before the dissolution or expiry of the present House of Representatives or at or after that dissolution or expiry and on or before the twenty-first day of February, One thousand nine hundred and forty-one)\n\n  \n\npursuant to the Customs Tariff Proposals introduced into the House of Representatives on the second day of May, One thousand nine hundred and forty, on the twenty-second day of May, One thousand nine hundred and forty, and on the twentieth day of August, One thousand nine hundred and forty, shall be deemed to have been lawfully imposed and lawfully demanded or collected.\n\nImposition of duties of Customs by Proclamation.\n\n4. Where, in respect of any goods covered by any item or portion of an item in the Customs Tariff Proposals introduced into the House of Representatives on the twenty-second day of May, One thousand nine hundred and forty, it is provided that duties of Customs shall be imposed on and after a date to be fixed by Proclamation, all such duties of Customs demanded or collected on or after the date so fixed and on or before the twenty-first day of February, One thousand nine hundred and forty-one 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":1458},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act maintains its original narrow purpose of validating specific historical customs collections from 1940. It has not expanded beyond its initial temporal scope covering the three specified tariff proposals and the designated date range."},"complexity_factors":["Only 4 short sections with minimal text","No defined terms section or complex definitions","Simple retrospective validation mechanism","Specific historical date references (May 1940, August 1940, February 1941) requiring careful reading","Single operative provision with straightforward deeming clause"],"plain_english_summary":"This Act cures a legal technicality by declaring customs duties collected between May 1940 and February 1941 under three specific tariff proposals (including those beginning by Governor‑General proclamation) to have been valid. It protects government revenue and stops importers from suing for refunds over duties paid in that period, by retroactively confirming the legality of those collections."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-validation-act-1940","history":"/api/acts/customs-tariff-validation-act-1940/history","analysis":"/api/acts/customs-tariff-validation-act-1940/analysis","conflicts":"/api/acts/customs-tariff-validation-act-1940/conflicts","importantCases":"/api/acts/customs-tariff-validation-act-1940/important-cases","documents":"/api/acts/customs-tariff-validation-act-1940/documents"}}