{"id":"C1972A00051","name":"Customs Tariff Validation Act 1972","slug":"customs-tariff-validation-act-1972","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"51 of 1972","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":2470,"registerId":"commonwealth-C1972A00051-current","compilationNumber":null,"startDate":"2026-03-29","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff Validation Act 1972","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\nNo. 51 of 1972\n\nAn Act to provide for the Validation of Collections of Duties of Customs under Customs Tariff Proposals.\n\n[Assented to 7 June 1972]\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 1972.\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 or after the commencement of this Act, but on or before the thirtieth day of June, One thousand nine hundred and seventy-two, pursuant to Customs Tariff Proposals introduced into the House of Representatives on any of the following dates shall be deemed to have been lawfully imposed and lawfully demanded or collected:—\n\n29 February, 1972\n\n2 March, 1972\n\n13 April, 1972\n\n18 May, 1972.\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1295},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act performs exactly the narrow technical function described in the title—validating specific past customs collections—without expanding into broader tariff policy or administrative matters."},"complexity_factors":["Only 3 sections total with no subsections","No interpretation section or defined terms","Single operative provision using basic deeming language ('deemed to have been lawfully imposed')","Specific enumeration of 4 dates rather than conditional formulas","No cross-references to other Acts except implicit references to Customs Tariff Proposals"],"plain_english_summary":"**What this law does:**\n\nThis Act gives legal backing to customs duties (taxes on imported goods) that were already collected earlier in 1972. \n\n**Why it was needed:**\n\nUnder Australian parliamentary procedure, the government sometimes announces new customs duties immediately as \"Tariff Proposals\" to take effect straight away. However, the Constitution requires these to be formally passed by Parliament later. This creates a temporary gap where duties might be collected without formal legal authority.\n\n**What it fixes:**\n\nThis law retroactively (backdates) validates all customs duties collected between 29 February 1972 and 30 June 1972 under four specific tariff proposals announced on:\n* 29 February 1972\n* 2 March 1972  \n* 13 April 1972\n* 18 May 1972\n\nIt ensures that money collected on those dates was done so lawfully, even though the formal Act wasn't passed until June 1972."},"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Act has a tightly confined, one-off purpose: to validate specific customs tariff changes made prior to formal parliamentary approval. There is no evidence of scope creep — it does not establish any ongoing powers, agencies, or regulatory frameworks. It does exactly what its title says, nothing more."},"complexity_factors":["Very short Act with a single, narrow purpose (validation of prior tariff instruments)","Minimal defined terms — likely only references existing Customs Tariff legislation by name","No conditional logic or nested exceptions","No ongoing obligations or regulatory machinery created","Operates retrospectively, which adds a small layer of legal context to understand but no drafting complexity","Likely only one or two operative sections"],"plain_english_summary":"The Customs Tariff Validation Act 1972 retrospectively confirms that changes to customs import duties, which were already applied before formal parliamentary approval, were legally valid from the start. It affects importers, the Customs authority and anyone who might have challenged or sought refunds for duties charged under those provisional rates.\n\nBy validating past tariff actions, the Act removes legal doubt and prevents large-scale refund claims, preserving revenue certainty for government and commercial certainty for traders."},"issue_detection":{"absurdities":[],"contradictions":[]}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-validation-act-1972","history":"/api/acts/customs-tariff-validation-act-1972/history","analysis":"/api/acts/customs-tariff-validation-act-1972/analysis","conflicts":"/api/acts/customs-tariff-validation-act-1972/conflicts","importantCases":"/api/acts/customs-tariff-validation-act-1972/important-cases","documents":"/api/acts/customs-tariff-validation-act-1972/documents"}}