{"id":"C2004A01650","name":"Customs Tariff Validation Act 1977","slug":"customs-tariff-validation-act-1977","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"12 of 1977","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":6483,"registerId":"commonwealth-C2004A01650-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff Validation Act 1977","content":"CUSTOMS TARIFF VALIDATION ACT 1977\n\nNo. 12 of 1977\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 1977.\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 30 June 1977 pursuant to Customs Tariff Proposals introduced into the House of Representatives on 17 February 1977 shall be deemed to have been lawfully imposed and lawfully demanded or collected.\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 on any of the following dates shall be deemed to have been lawfully imposed and lawfully demanded or collected:—\n\n14 December 1976\n\n31 December 1976\n\n28 January 1977.\n\n![](image.001.png)","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1752},"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 Customs Tariff Proposals and Gazette Notices mentioned without expansion beyond this remedial purpose."},"complexity_factors":["Only 4 operative sections with no subdivisions","No interpretation section or defined terms","Minimal cross-referencing (only single reference to Customs Act 1901)","Simple unconditional declaratory language without exceptions or conditions","Specific fixed dates rather than complex formulas or variable calculations"],"plain_english_summary":"This housekeeping Act retroactively validates customs duties the Commonwealth collected in late 1976 and early 1977—specifically those taken under tariff proposals introduced to the House on 17 February 1977 and under Gazette notices dated 14 Dec 1976, 31 Dec 1976 and 28 Jan 1977. It treats those collections as lawful whether received before or after the Act commenced.\n\nWhy it matters: it bars successful claims for repayment and confirms the government’s pre-legislative collections, preventing suits that might otherwise challenge their legality."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-validation-act-1977","history":"/api/acts/customs-tariff-validation-act-1977/history","analysis":"/api/acts/customs-tariff-validation-act-1977/analysis","conflicts":"/api/acts/customs-tariff-validation-act-1977/conflicts","importantCases":"/api/acts/customs-tariff-validation-act-1977/important-cases","documents":"/api/acts/customs-tariff-validation-act-1977/documents"}}