{"id":"C2004A00068","name":"Customs Tariff Validation Act 1974","slug":"customs-tariff-validation-act-1974","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"9 of 1974","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":2716,"registerId":"commonwealth-C2004A00068-current","compilationNumber":null,"startDate":"2026-03-29","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff Validation Act 1974","content":"CUSTOMS TARIFF VALIDATION ACT 1974\n\nNo. 9 of 1974\n\nAn Act to provide for the Validation of Collections of Duties of Customs under Customs Tariff Proposals.\n\nBE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—\n\nShort title.\n\n1. This Act may be cited as the Customs Tariff Validation Act 1974.\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) on or before 31 August 1974 pursuant to Customs Tariff Proposals introduced into the House of Representatives on any of the following dates, other than Customs Tariff Proposals No. 13 (1973), shall be deemed to have been lawfully imposed and lawfully demanded or collected:\\-\n\n7 March 1973\n\n15 March 1973\n\n3 May 1973\n\n22 May 1973\n\n21 August 1973\n\n27 September 1973\n\n11 October 1973\n\n25 October 1973\n\n22 November 1973\n\n6 March 1974.\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1663},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act remains tightly focused on its original narrow purpose: validating duties collected under specific 1973-1974 tariff proposals. It has not expanded beyond this technical validation function."},"complexity_factors":["Only 3 sections with no definitions or interpretation provisions","Single operative provision using straightforward deeming language","Simple list of 10 dates without nested conditions or exceptions (aside from one explicit exclusion)","No cross-references to other legislation except generic reference to 'Customs Tariff Proposals'"],"plain_english_summary":"This Act gives legal backing to import taxes (customs duties) that were collected under temporary government announcements made in 1973 and 1974.\n\nNormally, taxes on imports must be set by formal legislation passed by Parliament. However, governments sometimes announce new tariff rates through \"Customs Tariff Proposals\" (temporary measures) while waiting for the formal laws to pass. This Act confirms that duties collected under **10 specific proposals**—introduced between 7 March 1973 and 6 March 1974—were legally valid, provided they were demanded or collected by **31 August 1974**.\n\n**Key points:**\n- It validates duties collected under proposals from specific dates in 1973 and 1974\n- It **excludes** one specific proposal: No. 13 of 1973\n- It operates retrospectively, legalising collections made before this Act became law\n- This is a routine \"housekeeping\" measure to prevent legal disputes over whether duties collected during the transition period were lawful"}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-validation-act-1974","history":"/api/acts/customs-tariff-validation-act-1974/history","analysis":"/api/acts/customs-tariff-validation-act-1974/analysis","conflicts":"/api/acts/customs-tariff-validation-act-1974/conflicts","importantCases":"/api/acts/customs-tariff-validation-act-1974/important-cases","documents":"/api/acts/customs-tariff-validation-act-1974/documents"}}