{"id":"C1934A00025","name":"Excise Tariff Validation Act 1934","slug":"excise-tariff-validation-act-1934","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"25 of 1934","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3663,"registerId":"commonwealth-C1934A00025-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff Validation Act 1934","content":"EXCISE TARIFF VALIDATION.\n\nNo. 25 of 1934.\n\nAn Act to provide for the Validation of Collections of Duties of Excise under Excise Tariff Proposals.\n\n\\[Assented to 4th August, 1934.\\]\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.\n\n1. This Act may be cited as the Excise Tariff Validation Act 1934.\n\n  \n\nValidation of collections under Tariff proposals.\n\n2. 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 twenty-eighth day of February, One thousand nine hundred and thirty-five) pursuant to the Excise Tariff proposals introduced into the House of Representatives on the first day of August, One thousand nine hundred and thirty-four, shall be deemed to have been lawfully imposed and lawfully demanded or collected.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1682},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act remains tightly focused on its stated purpose of validating excise collections made under specific August 1934 tariff proposals, without expanding into unrelated policy areas."},"complexity_factors":["Only 2 operative sections","No definitions or interpretation section","Single-purpose validation with straightforward date-based conditions","No cross-references to other legislation beyond identifying the relevant tariff proposals"],"plain_english_summary":"This Act validates excise duties (taxes on goods like alcohol, tobacco, and fuel) that were collected between **August 1934 and February 1935**.\n\n**What it does**\n- **Validates early tax collections**: When the government announces new or changed taxes in the budget (called \"Excise Tariff Proposals\"), collections often begin immediately. However, the formal legislation confirming these taxes may not pass until later. This Act makes those early collections legally valid.\n\n- **Covers the election period**: The validation applies to collections made before, during, or after the dissolution of the House of Representatives (when Parliament ends for an election), provided they were collected by 28 February 1935.\n\n**Why it matters**\nWithout this Act, revenue collected under the August 1934 budget proposals could be challenged in court as having been collected without legal authority. This ensures the government keeps revenue it has already spent or allocated."}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-validation-act-1934","history":"/api/acts/excise-tariff-validation-act-1934/history","analysis":"/api/acts/excise-tariff-validation-act-1934/analysis","conflicts":"/api/acts/excise-tariff-validation-act-1934/conflicts","importantCases":"/api/acts/excise-tariff-validation-act-1934/important-cases","documents":"/api/acts/excise-tariff-validation-act-1934/documents"}}