{"id":"C2004A03464","name":"Customs Tariff Validation Act 1987","slug":"customs-tariff-validation-act-1987","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"55 of 1987","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":7638,"registerId":"commonwealth-C2004A03464-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff Validation Act 1987","content":"![C2004A02884-1.jpg](image.001.jpeg)\n\nCustoms Tariff Validation Act 1987\n\nNo. 55 of 1987\n\nAn Act to provide for the validation of certain collections of duties of Customs\n\n\\[Assented to 5 June 1987\\]\n\nBE IT ENACTED by the Queen, and the Senate and the 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 1987.\n\nCommencement\n\n2. This Act shall commence 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 1987 pursuant to Customs Tariff Proposals, including Customs Tariff (Coal Export Duty) Proposals, introduced into the House of Representatives on the following days shall be deemed to have been lawfully imposed and lawfully demanded or collected:\n\n7 May 1987\n\n29 May 1987.\n\n  \n\n\\[Minister's second reading speech made in—\n\nHouse of Representatives on 29 May 1987\n\nSenate on 1 June 1987\\]","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1116},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation maintains its narrow, specific purpose of validating customs duties collected under two specific tariff proposals from May 1987. There is no evidence of scope creep or expansion beyond this validation function."},"complexity_factors":["Only 3 operative sections with no schedules","No defined terms or interpretation section","Simple retrospective validation mechanism with no conditions, exceptions, or nested logic","Specific date-based application limited to two parliamentary sitting days"],"plain_english_summary":"This Act validates customs duties that were collected in 1987 under temporary tariff changes.\n\nSometimes the government introduces **Customs Tariff Proposals** in Parliament to change import taxes immediately, even before the formal legislation is passed. This creates a risk that duties collected under those temporary proposals might later be challenged as unlawful.\n\nThis Act fixes that problem by declaring that all customs duties demanded or collected up to **31 December 1987** under proposals introduced on **7 May 1987** and **29 May 1987** are deemed to have been lawfully imposed and collected. This includes duties collected before this Act even became law.\n\n**Why this matters:**\n- It ensures the government can collect revenue immediately when needed without waiting for the full parliamentary process\n- It protects against legal challenges from importers who might argue the temporary duties were invalid\n- It covers both regular customs duties and coal export duties"}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-validation-act-1987","history":"/api/acts/customs-tariff-validation-act-1987/history","analysis":"/api/acts/customs-tariff-validation-act-1987/analysis","conflicts":"/api/acts/customs-tariff-validation-act-1987/conflicts","importantCases":"/api/acts/customs-tariff-validation-act-1987/important-cases","documents":"/api/acts/customs-tariff-validation-act-1987/documents"}}