{"id":"C2004A01782","name":"Customs Tariff Validation Act (No. 3) 1977","slug":"customs-tariff-validation-act-no-3-1977","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"144 of 1977","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":6583,"registerId":"commonwealth-C2004A01782-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff Validation Act (No. 3) 1977","content":"CUSTOMS TARIFF VALIDATION ACT (No. 3) 1977\n\nNo. 144 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. 3) 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 30 June 1978 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\n| 27 April 1977  | 17 August 1977    |\n| -------------- | ----------------- |\n| 3 May 1977     | 25 August 1977    |\n| 24 May 1977    | 22 September 1977 |\n| 2 June 1977    | 18 October 1977   |\n| 16 August 1977 | 25 October 1977   |\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\n| 14 April 1977      |\n| ------------------ |\n| 8 June 1977        |\n| 16 June 1977       |\n| 30 June 1977       |\n| 6 July 1977        |\n| 21 July 1977       |\n| 23 September 1977. |\n\n![](image.001.png)","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1143},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose of validating specific 1977 customs duty collections. It has not expanded beyond the validation of the listed tariff proposals and gazette notices."},"complexity_factors":["Only 4 operative sections with no interpretation section","Simple deeming provisions with no conditional exceptions","Single cross-reference to Customs Act 1901","Straightforward date-based validation lists with no nested logic","Single purpose legislation with no regulatory mechanisms or delegated powers"],"plain_english_summary":"This Act retroactively validates customs duties the Australian Government collected in 1977 under temporary tariff proposals and related Gazette notices, treating those specific April–October 1977 collections as lawfully imposed. \n\nIt affects importers and the Treasury by removing legal challenges to those charges and preventing refunds, preserving government revenue and legal certainty."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-validation-act-no-3-1977","history":"/api/acts/customs-tariff-validation-act-no-3-1977/history","analysis":"/api/acts/customs-tariff-validation-act-no-3-1977/analysis","conflicts":"/api/acts/customs-tariff-validation-act-no-3-1977/conflicts","importantCases":"/api/acts/customs-tariff-validation-act-no-3-1977/important-cases","documents":"/api/acts/customs-tariff-validation-act-no-3-1977/documents"}}