{"id":"C2004A00300","name":"Customs Tariff Validation Act 1975","slug":"customs-tariff-validation-act-1975","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"78 of 1975","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":5919,"registerId":"commonwealth-C2004A00300-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff Validation Act 1975","content":"CUSTOMS TARIFF VALIDATION ACT 1975\n\nNo. 78 of 1975\n\nAn Act to provide for the Validation of certain Collections of Duties of Customs in accordance with Customs Tariff Proposals and Gazette Notices.\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 1975.\n\nCommencement.\n\n2. This Act shall come into operation on the day on which it receives the Royal Assent.\n\nValidation of collections pursuant to 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 December 1975 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\n25 September 1974\n\n16 October 1974\n\n13 November 1974\n\n14 November 1974\n\n21 November 1974\n\n18 February 1975\n\n4 March 1975\n\n17 April 1975\n\n13 May 1975\n\n21 May 1975\n\n27 May 1975\n\n29 May 1975.\n\nValidation of collections pursuant to Gazette Notices.\n\n4. All duties of Customs demanded or collected, before the commencement of this Act, pursuant to notices published in the Gazette in accordance with section 273ea of the Customs Act 1901-1974 on any of the following dates shall be deemed to have been lawfully imposed and lawfully demanded or collected:—\n\n10 December 1974\n\n16 December 1974\n\n18 December 1974\n\n23 December 1974\n\n7 January 1975\n\n14 January 1975\n\n16 January 1975\n\n24 January 1975\n\n11 March 1975\n\n26 March 1975\n\n29 April 1975\n\n6 May 1975.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1538},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act remains tightly focused on its original purpose: validating specific historical collections of customs duties announced on the listed dates in 1974–1975. No expansion beyond validating these specific prior collections."},"complexity_factors":["No interpretation section or defined terms","Only four operative sections with minimal text","Simple deeming provisions ('shall be deemed to have been lawfully imposed')","Specific date enumeration rather than descriptive legal criteria","Single external reference to Customs Act 1901-1974"],"plain_english_summary":"This Act validates customs duties (taxes on imported goods) that the government already collected in 1974–1975.\n\n**The backstory:**\nParliament usually must approve taxes before they're collected. But sometimes the government announces new tariffs immediately and starts collecting the money while the formal paperwork catches up.\n\n**What this law does:**\nIt confirms that duties collected under temporary \"Customs Tariff Proposals\" (announced to the House of Representatives between September 1974 and May 1975) and Gazette Notices were legally valid—even if the full legislation wasn't passed yet when the duties were paid.\n\n**Who cares:**\n* **The government**: Ensures its revenue collection was lawful\n* **Importers**: Confirms they cannot claim refunds by arguing the duties were collected too early"}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-validation-act-1975","history":"/api/acts/customs-tariff-validation-act-1975/history","analysis":"/api/acts/customs-tariff-validation-act-1975/analysis","conflicts":"/api/acts/customs-tariff-validation-act-1975/conflicts","importantCases":"/api/acts/customs-tariff-validation-act-1975/important-cases","documents":"/api/acts/customs-tariff-validation-act-1975/documents"}}