{"id":"C1929A00022","name":"Excise Tariff Validation Act 1929","slug":"excise-tariff-validation-act-1929","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"22 of 1929","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3488,"registerId":"commonwealth-C1929A00022-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff Validation Act 1929","content":"EXCISE TARIFF VALIDATION.\n\nNo. 22 of 1929.\n\nAn Act to provide for the Validation of Collections of Duties of Excise under Tariff Proposals.\n\n\\[Assented to 13th September, 1929.\\]\n\nBE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—\n\nShort title and citation.\n\n1. This Act may be cited as the Excise Tariff Validation Act 1929.\n\nDefinition.\n\n2. In this Act “Tariff proposals” means the proposed Duties of Excise introduced into the House of Representatives on the twenty-second day of August One thousand nine hundred and twenty-nine.\n\nValidation of collection under Tariff proposal.\n\n3. All Duties of Excise demanded or collected (whether before the dissolution or expiry of the present House of Representatives or at or after such dissolution or expiry and on or before the twentieth day of December One thousand nine hundred and twenty-nine) pursuant to Tariff proposals shall be deemed to have been lawfully imposed and lawfully demanded or collected.","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act's scope, as expressed in the text, is limited and specific: it validates excise duties demanded or collected pursuant to the Tariff proposals introduced on 22 August 1929, for collections up to 20 December 1929 (s 2–3). The instrument does not broaden or otherwise alter ongoing excise powers or future duties; it operates solely to declare the specified past collections lawful (s 3)."},"complexity_factors":["Brevity and narrow subject-matter: the Act contains only three short sections and a single operative provision (ss 1–3).","Retrospective legal-deeming effect: s 3 operates retroactively to validate past collections, which raises legal questions about past rights and remedies.","Tight temporal boundary: the validation applies only to collections on or before 20 December 1929 and to proposals introduced on 22 August 1929 (s 2–3).","Precise definitional dependence: the operative effect hinges on the statutory definition of \"Tariff proposals\" (s 2).","Potential interactions with other laws or legal proceedings: although not spelled out in the Act, the deeming may affect litigation or refund claims relating to the specified collections (s 3)."],"plain_english_summary":"This Act retroactively validates certain excise duties tied to tariff proposals introduced on 22 August 1929, treating demands or collections made up to and including 20 December 1929 as lawfully imposed. It affects taxpayers who paid those duties and the Commonwealth by removing a legal defect and foreclosing retrospective challenges, without creating refund mechanisms or altering future excise arrangements."},"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1555},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is the original 1929 Act. It maintains its narrow, single-purpose intent: validating specific excise collections made under temporary tariff proposals during late 1929. The scope has not expanded beyond this original technical validation function."},"complexity_factors":["Only 3 sections with minimal text","Single defined term ('Tariff proposals')","No cross-references to other legislation","Straightforward retrospective validation with simple temporal limits","No exceptions, exemptions, or conditional operative provisions"],"plain_english_summary":"This is a technical law that fixes a potential tax collection problem from 1929.\n\n**What it does**\n- **Validates excise duties**: It declares that certain taxes (excise duties on locally produced goods like alcohol, tobacco, and fuel) collected between August and December 1929 were completely legal, even if the formal legislation hadn't passed yet.\n\n**Why it was needed**\n- On 22 August 1929, the government announced new excise rates in Parliament (called \"Tariff proposals\") and started collecting the money immediately.\n- Under the Constitution, taxes normally need a full Act of Parliament to be legal.\n- There was a risk that if the House of Representatives dissolved for an election before the formal Excise Tariff Act became law, the collections could be challenged as unlawful.\n\n**How it fixes the problem**\n- It retrospectively approves all excise duties collected under those proposals up to 20 December 1929, regardless of whether Parliament dissolved or expired in the meantime.\n- This protects the government from lawsuits claiming the taxes were collected illegally during the transition period."}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-validation-act-1929","history":"/api/acts/excise-tariff-validation-act-1929/history","analysis":"/api/acts/excise-tariff-validation-act-1929/analysis","conflicts":"/api/acts/excise-tariff-validation-act-1929/conflicts","importantCases":"/api/acts/excise-tariff-validation-act-1929/important-cases","documents":"/api/acts/excise-tariff-validation-act-1929/documents"}}