{"id":"C1966A00001","name":"Customs Tariff Validation Act 1966","slug":"customs-tariff-validation-act-1966","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"1 of 1966","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":5329,"registerId":"commonwealth-C1966A00001-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff Validation Act 1966","content":"Customs Tariff Validation\n\nNo. 1 of 1966\n\nAn Act to provide for the Validation of Collections of Duties of Customs under Proposed Customs Tariff Alterations.\n\n\\[Assented to 21 March, 1966\\]\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 1966.\n\nCommencement.\n\n2. This Act shall come into operation on the day on which it receives the Royal Assent.\n\nValidation.\n\n3. All duties of Customs demanded or collected for the protection of the revenue in relation to a proposed Customs Tariff alteration in respect of which, in pursuance of section 273ea of the Customs Act 1901–1965, the Minister of State for Customs and Excise published notice in the Gazette on any of the following dates shall be deemed to have been lawfully imposed and lawfully demanded or collected:—\n\n20 December, 1965\n\n23 December, 1965\n\n24 December, 1965\n\n13 January, 1966.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":976},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act performs exactly the validation function described in its title and preamble, covering only the specific dates listed in section 3."},"complexity_factors":["Only 3 sections total","Single operative provision with no exceptions or conditions beyond the listed dates","No defined terms section","Only one cross-reference to the Customs Act 1901-1965","Purely declaratory language with no discretionary elements"],"plain_english_summary":"This Act makes legal the customs duties that were collected on specific dates in late 1965 and early 1966 under proposed new tariff rates.\n\n**What it does**\n- Validates customs duties collected on 20 December 1965, 23 December 1965, 24 December 1965, and 13 January 1966\n- Confirms these collections were lawful even though they were based on proposed (not yet finalised) changes to the customs tariff\n- Covers duties collected for \"the protection of the revenue\" — meaning standard import duties, not penalties\n\n**Who it affects**\n- Importers who paid customs duties on goods imported during those specific dates\n- The Australian Customs Service (protecting revenue already collected)\n\n**Why it matters**\nWithout this law, importers might have challenged their duty bills in court, arguing that the proposed tariff changes weren't legally in force when they paid. This Act removes that risk by backdating legal authority to the collections."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-validation-act-1966","history":"/api/acts/customs-tariff-validation-act-1966/history","analysis":"/api/acts/customs-tariff-validation-act-1966/analysis","conflicts":"/api/acts/customs-tariff-validation-act-1966/conflicts","importantCases":"/api/acts/customs-tariff-validation-act-1966/important-cases","documents":"/api/acts/customs-tariff-validation-act-1966/documents"}}