{"id":"C1954A00072","name":"Customs Tariff Validation Act 1954","slug":"customs-tariff-validation-act-1954","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"72 of 1954","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":14767,"registerId":"commonwealth-C1954A00072-current","compilationNumber":null,"startDate":"2026-03-31","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff Validation Act 1954","content":"CUSTOMS TARIFF VALIDATION.\n\nNo. 72 of 1954.\n\nAn Act to provide for the Validation of Collections of Duties of Customs under Customs Tariff Proposals.\n\n\\[Assented to 12th November, 1954.\\]\n\nBE it enacted by the Queen’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 1954.\n\nCommencement.\n\n2. This Act shall come into operation on the day on which it receives the Royal Assent.\n\n  \n\nValidation of collections under Customs Tariff Proposals.\n\n3. All duties of Customs demanded or collected (whether before or after the commencement of this Act and on or before the thirtieth day of June, One thousand nine hundred and fifty-five) pursuant to—\n\n(a) Customs Tariff Proposals No. 1 or Customs Tariff (Canadian Preference) Proposals No. 1 introduced into the House of Representatives on the eighteenth day of August, One thousand nine hundred and fifty-four; or\n\n(b) Customs Tariff Proposals No. 2 introduced into the House of Representatives on the twenty-eighth day of October. One thousand nine hundred and fifty-four,\n\nshall 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":886},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation maintains its original narrow purpose of validating customs duties collected under specific 1954 tariff proposals. It has not expanded beyond this technical validation function."},"complexity_factors":["Only 3 sections total","No defined terms or interpretation section","Single operative provision with simple 'deeming' language","No conditional logic or nested exceptions","Narrow, specific application limited to two dated parliamentary proposals"],"plain_english_summary":"This Act cures a technical legal defect by declaring customs duties charged under two tariff announcements of August and October 1954 to have been valid, even if corresponding formal legislation was not yet in force when the money was collected.  \n\nIt chiefly affects importers who paid those duties between August 1954 and June 1955 and protects the Commonwealth from refund claims for taxes collected in good faith."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-validation-act-1954","history":"/api/acts/customs-tariff-validation-act-1954/history","analysis":"/api/acts/customs-tariff-validation-act-1954/analysis","conflicts":"/api/acts/customs-tariff-validation-act-1954/conflicts","importantCases":"/api/acts/customs-tariff-validation-act-1954/important-cases","documents":"/api/acts/customs-tariff-validation-act-1954/documents"}}