{"id":"C2004A01633","name":"Customs Tariff Validation Act (No. 2) 1976","slug":"customs-tariff-validation-act-no-2-1976","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"204 of 1976","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":6457,"registerId":"commonwealth-C2004A01633-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff Validation Act (No. 2) 1976","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 (No. 2) 1976\n\nNo. 204 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 (No. 2) 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 30 June 1977 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\n21 October 1976\n\n16 November 1976\n\n2 December 1976.\n\n![](image.001.png) \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1559},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: validating duties collected under three specific tariff proposal dates from late 1976. No expansion beyond this narrow validation function."},"complexity_factors":["Only 3 sections total","No definitions or interpretation section","Single operative provision with no conditional logic or exceptions","No cross-references to other Acts except implied reference to Customs Tariff Proposals"],"plain_english_summary":"This Act retrospectively validates customs duties charged on imports under three tariff proposals introduced in Oct–Dec 1976, making those collections lawful for any duties demanded or paid up to 30 June 1977. It bars importers from claiming refunds and secures government revenue, removing legal uncertainty over duties collected before the proposals became formal law."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-validation-act-no-2-1976","history":"/api/acts/customs-tariff-validation-act-no-2-1976/history","analysis":"/api/acts/customs-tariff-validation-act-no-2-1976/analysis","conflicts":"/api/acts/customs-tariff-validation-act-no-2-1976/conflicts","importantCases":"/api/acts/customs-tariff-validation-act-no-2-1976/important-cases","documents":"/api/acts/customs-tariff-validation-act-no-2-1976/documents"}}