{"id":"C2004A02353","name":"Customs Tariff Validation Act (No. 2) 1980","slug":"customs-tariff-validation-act-no-2-1980","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"152 of 1980","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34083,"registerId":"commonwealth-C2004A02353-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff Validation Act (No. 2) 1980","content":"Customs Tariff Validation Act (No. 2) 1980\n\nNo. 152 of 1980\n\nAn Act to provide for the validation of certain collections of duties of Customs\n\n\\[Assented to 19 September 1980\\]\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 (No. 2) 1980.\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 1981 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\n1 May 1980\n\n26 August 1980\n\n28 August 1980\n\n9 September 1980.\n\nValidation of collections pursuant to Gazette Notices\n\n4\\. All duties of Customs demanded or collected, before the commencement of this Act, pursuant to Notices published in the Gazette in accordance with section 273ea of the Customs Act 1901 on any of the following dates, shall be deemed to have been lawfully imposed and lawfully demanded or collected:\n\n30 May 1980\n\n6 June 1980\n\n30 June 1980\n\n4 July 1980\n\n23 July 1980\n\n17 August 1980.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1637},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is the original enactment maintaining a narrow, specific purpose: validating particular historical customs collections from specific dates in 1980. The scope remains tightly limited to these retrospective validations."},"complexity_factors":["Only 4 sections with no subsections","Simple declarative validation with no conditional logic or exceptions","Specific dates listed explicitly rather than determined by formula","Minimal cross-referencing (only one reference to section 273ea of the Customs Act 1901)"],"plain_english_summary":"This Act gives legal backing to customs duties (import taxes) that were already collected from businesses and individuals during 1980.\n\nUnder Australian law, the government can announce changes to import taxes through \"Customs Tariff Proposals\" or official Gazette Notices before Parliament formally passes the legislation. This creates a legal risk that importers could challenge those payments as unlawful and demand refunds.\n\nThis Act fixes that by declaring that all duties collected under specific proposals and notices from May to September 1980 were legally valid all along. It protects the government's revenue position and prevents importers from claiming refunds on technical grounds.\n\n**Who it affects:** Importers who paid customs duties on goods brought into Australia on the specific dates listed in the Act.\n\n**Why it matters:** Without this validation, millions of dollars in collected revenue might have had to be refunded if challenged in court."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-validation-act-no-2-1980","history":"/api/acts/customs-tariff-validation-act-no-2-1980/history","analysis":"/api/acts/customs-tariff-validation-act-no-2-1980/analysis","conflicts":"/api/acts/customs-tariff-validation-act-no-2-1980/conflicts","importantCases":"/api/acts/customs-tariff-validation-act-no-2-1980/important-cases","documents":"/api/acts/customs-tariff-validation-act-no-2-1980/documents"}}