{"id":"C2004A00219","name":"Customs Tariff Validation Act (No. 3) 1974","slug":"customs-tariff-validation-act-no-3-1974","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"163 of 1974","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":16141,"registerId":"commonwealth-C2004A00219-current","compilationNumber":null,"startDate":"2026-03-31","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff Validation Act (No. 3) 1974","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. 3)\n\n1974\n\nNo. 163 of 1974\n\nAn Act to provide for the Validation of Collections of Duties of Customs under Customs Tariff Proposals.\n\nBE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—\n\nShort title.\n\n1. This Act may be cited as the Customs Tariff Validation Act (No. 3) 1974.\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 (whether before or after the commencement of this Act) on or before 30 June 1975 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\n25 September 1974\n\n16 October 1974\n\n13 November 1974\n\n14 November 1974\n\n21 November 1974\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1907},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation performs exactly the narrow technical function described in the title: validating customs duties collected under five specific tariff proposals. There is no expansion beyond this housekeeping purpose."},"complexity_factors":["Only 3 operative sections with no subdivisions","No definitions or interpretation section","Single straightforward deeming provision","No cross-references to other Acts","Simple list of dates with no conditional logic or exceptions"],"plain_english_summary":"This Act retroactively validates customs duties charged under five temporary tariff proposals introduced in late 1974, treating those collections as lawful. \n\nIt affects importers who paid those duties on goods imported between September 1974 and 30 June 1975, and prevents legal challenges or refund claims by providing certainty that the tax collections were proper."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-validation-act-no-3-1974","history":"/api/acts/customs-tariff-validation-act-no-3-1974/history","analysis":"/api/acts/customs-tariff-validation-act-no-3-1974/analysis","conflicts":"/api/acts/customs-tariff-validation-act-no-3-1974/conflicts","importantCases":"/api/acts/customs-tariff-validation-act-no-3-1974/important-cases","documents":"/api/acts/customs-tariff-validation-act-no-3-1974/documents"}}