{"id":"C2004A01848","name":"Customs Tariff Validation Act 1978","slug":"customs-tariff-validation-act-1978","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"49 of 1978","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":6783,"registerId":"commonwealth-C2004A01848-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff Validation Act 1978","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 ACT 1978\n\nNo. 49 of 1978\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 1978.\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 1978 pursuant to Customs Tariff Proposals introduced into the House of Representatives on 24 May 1978 shall be deemed to have been lawfully imposed and lawfully demanded or collected.\n\n![](image.001.png) \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1728},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is the original 1978 Act. Its scope remains strictly limited to validating specific customs duty collections pursuant to the 24 May 1978 tariff proposals, consistent with its original purpose as a technical validation measure."},"complexity_factors":["Only 3 short sections","Single operative provision with no subsections or conditional logic","No defined terms or interpretation section","Simple temporal limitation (on or before 31 December 1978)","No cross-references to complex legislative schemes"],"plain_english_summary":"This Act gives legal backing to customs duties that were collected under temporary tariff proposals introduced in Parliament on 24 May 1978.\n\n**What it does:**\n- **Validates provisional collections**: Any customs duties demanded or collected between May and 31 December 1978 under those specific tariff proposals are deemed lawful, even if this Act passed later.\n- **Covers all relevant periods**: It applies to duties collected both before and after the Act received Royal Assent, provided they were collected by the end of 1978.\n\n**Why it matters:**\nThe government often introduces 'tariff proposals' (temporary changes to import taxes) before formal legislation is passed. This Act ensures that money collected under those provisional arrangements was legally collected, protecting government revenue and providing certainty to businesses that paid the duties."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-validation-act-1978","history":"/api/acts/customs-tariff-validation-act-1978/history","analysis":"/api/acts/customs-tariff-validation-act-1978/analysis","conflicts":"/api/acts/customs-tariff-validation-act-1978/conflicts","importantCases":"/api/acts/customs-tariff-validation-act-1978/important-cases","documents":"/api/acts/customs-tariff-validation-act-1978/documents"}}