{"id":"C2004A01496","name":"Customs Tariff Validation Act 1976","slug":"customs-tariff-validation-act-1976","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"65 of 1976","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":6332,"registerId":"commonwealth-C2004A01496-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff Validation Act 1976","content":"CUSTOMS TARIFF VALIDATION ACT 1976\n\nNo. 65 of 1976\n\nAn Act to provide for the Validation of certain Collections of Duties of Customs.\n\nBE IT ENACTED by the Queen, and the Senate and 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 1976.\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 1976 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\n| 8 April 1976  |\n| ------------- |\n| 29 April 1976 |\n| 18 May 1976   |\n| 27 May 1976   |\n| 1 June 1976.  |\n\nValidation of collections pursuant to Gazette Notice.\n\n4. All duties of Customs demanded or collected, before the com­mencement of this Act, pursuant to the notice published in the Gazette in accordance with section 273ea of the Customs Act 1901-1975 on 10 May 1976 shall 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":1465},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation maintains a narrow, specific scope limited to validating customs duty collections from six specific dates in 1976. There is no evidence of scope creep beyond this original validation purpose."},"complexity_factors":["Only 4 sections with minimal text","No defined terms or interpretation section","Straightforward validation language without conditions, exceptions, or nested logic","Fixed list of specific dates in a table rather than formulas or calculations","Single cross-reference to the Customs Act 1901-1975"],"plain_english_summary":"This Act makes lawful the customs duties that were collected under six specific temporary tariff arrangements in mid-1976.\n\n**What it does:**\n- **Validates customs duties** collected between April and December 1976 under five specific Customs Tariff Proposals (temporary tariff changes presented to Parliament) introduced on dates ranging from 8 April to 1 June 1976.\n- **Validates duties** collected before this Act commenced under a Gazette notice published on 10 May 1976.\n\n**Why it matters:**\nWithout this law, the customs duties collected under these temporary arrangements might have been open to legal challenge as being unlawfully imposed. This Act acts as a legal 'safety net,' confirming that these particular collections were valid and protecting the government from lawsuits seeking refunds of duty payments.\n\n**Who it affects:**\nPrimarily the Australian Government (Treasury/Customs) and any businesses or individuals who imported goods and paid customs duties during this specific period under these tariff proposals."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-validation-act-1976","history":"/api/acts/customs-tariff-validation-act-1976/history","analysis":"/api/acts/customs-tariff-validation-act-1976/analysis","conflicts":"/api/acts/customs-tariff-validation-act-1976/conflicts","importantCases":"/api/acts/customs-tariff-validation-act-1976/important-cases","documents":"/api/acts/customs-tariff-validation-act-1976/documents"}}