{"id":"C1967A00099","name":"Customs Tariff Validation Act (No. 2) 1967","slug":"customs-tariff-validation-act-no-2-1967","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"99 of 1967","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":5297,"registerId":"commonwealth-C1967A00099-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff Validation Act (No. 2) 1967","content":"Customs Tariff Validation (No. 2)\n\nNo. 99 of 1967\n\nAn Act to provide for the Validation of Collections of Duties of Customs under Customs Tariff Proposals.\n\n\\[Assented to 9 November 1967\\]\n\nBE it enacted by the Queen’s Most Excellent Majesty, 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 (No. 2) 1967.\n\nCommencement.\n\n2. This Act shall come into operation on the day on which it receives the Royal Assent.\n\nValidation of collections under Customs Tariff Proposals.\n\n3. All duties of Customs demanded or collected on or before the thirtieth day of June, One thousand nine hundred and sixty-eight, 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\n4 October, 1967\n\n18 October, 1967\n\n19 October, 1967\n\n31 October, 1967.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1965},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation performs exactly the validation function described in its title and preamble, with no expansion beyond the specified October 1967 tariff proposals."},"complexity_factors":["Only 3 short sections total","No defined terms or interpretation section","Simple date-based validation with no conditional logic","Single operative provision covering only specific October 1967 proposals"],"plain_english_summary":"This Act retroactively **legalizes customs duties** (import taxes) that were collected between October 1967 and June 1968 based on temporary parliamentary announcements.\n\nIn the Australian system, the government sometimes introduces \"Customs Tariff Proposals\" (temporary tax announcements made in Parliament) before the formal tariff legislation is passed. This creates a legal risk that duties collected under those proposals might later be challenged as unlawful.\n\nThis law fixes that by validating any customs duties:\n- **Collected on or before 30 June 1968**\n- **Pursuant to proposals introduced on four specific dates in October 1967** (4, 18, 19, and 31 October)\n\n**Who it affects**: Importers who paid customs duties on goods during this period, and the Australian government (ensuring it can keep the revenue collected).\n\n**Why it matters**: Without this law, the government might have had to refund customs duties if courts ruled the collections were premature or unlawful."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-validation-act-no-2-1967","history":"/api/acts/customs-tariff-validation-act-no-2-1967/history","analysis":"/api/acts/customs-tariff-validation-act-no-2-1967/analysis","conflicts":"/api/acts/customs-tariff-validation-act-no-2-1967/conflicts","importantCases":"/api/acts/customs-tariff-validation-act-no-2-1967/important-cases","documents":"/api/acts/customs-tariff-validation-act-no-2-1967/documents"}}