{"id":"C2004A01712","name":"Customs Tariff Validation Act (No. 2) 1977","slug":"customs-tariff-validation-act-no-2-1977","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"74 of 1977","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":6666,"registerId":"commonwealth-C2004A01712-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff Validation Act (No. 2) 1977","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) 1977\n\nNo. 74 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 (No. 2) 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 31 December 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\n27 April 1977\n\n3 May 1977\n\n24 May 1977.\n\n![](image.001.png) \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1359},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its single stated purpose: validating customs duty collections based on three specific parliamentary tariff proposals from 1977."},"complexity_factors":["Only 3 short sections with minimal text","No defined terms or interpretation section","Simple date-based conditions with no nested logic or exceptions","No cross-references to other complex legislation"],"plain_english_summary":"**What this law does:**\nThis Act makes sure that certain customs duties (taxes on imported goods) collected in 1977 were legally valid, even if the formal paperwork wasn't fully completed at the time of collection.\n\n**Why it was needed:**\nSometimes the government announces changes to import taxes in Parliament before the official tariff schedules are updated. These announcements are called \"Customs Tariff Proposals.\" This law confirms that any duties demanded or collected based on three specific parliamentary announcements made on **27 April 1977**, **3 May 1977**, and **24 May 1977** are lawful, provided they were collected on or before 31 December 1977.\n\n**Who it affects:**\nPrimarily the Australian Customs Service and businesses that imported goods during this period. It ensures the government can keep the revenue it collected and protects importers from having those payments challenged as invalid."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-validation-act-no-2-1977","history":"/api/acts/customs-tariff-validation-act-no-2-1977/history","analysis":"/api/acts/customs-tariff-validation-act-no-2-1977/analysis","conflicts":"/api/acts/customs-tariff-validation-act-no-2-1977/conflicts","importantCases":"/api/acts/customs-tariff-validation-act-no-2-1977/important-cases","documents":"/api/acts/customs-tariff-validation-act-no-2-1977/documents"}}