{"id":"C1937A00034","name":"Excise Tariff Validation Act 1937","slug":"excise-tariff-validation-act-1937","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"34 of 1937","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3886,"registerId":"commonwealth-C1937A00034-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff Validation Act 1937","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\nEXCISE TARIFF VALIDATION.\n\n \n\nNo. 34 of 1937.\n\nAn Act to provide for the Validation of Collections of Duties of Excise under Excise Tariff Proposals.\n\n[Assented to 16th September, 1937.]\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 1937.\n\nValidation of collections under Tariff proposals.\n\n2. All duties of Excise demanded or collected on or before the twenty-eighth day of February, One thousand nine hundred and thirty-eight, pursuant to the Excise Tariff proposals introduced into the House of Representatives on the twenty-fourth day of June, One thousand nine hundred and thirty-seven, shall be deemed to have been lawfully imposed and lawfully demanded or collected.\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1338},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation maintains a narrow, technical scope limited to validating excise collections under specific tariff proposals introduced on 24 June 1937 for the defined period ending 28 February 1938. No evidence of scope expansion beyond this specific temporal validation purpose."},"complexity_factors":["Only 2 operative sections with no schedules or regulations","No definitions section or interpretive provisions","Single straightforward validation clause with no exceptions, conditions, or subsections","No cross-references to other Acts beyond citing the date of the tariff proposals"],"plain_english_summary":"This Act retroactively validates excise duties on goods (eg alcohol, tobacco, fuel) that were demanded or collected between 24 June 1937 and 28 February 1938 under tariff \"proposals,\" treating those collections as lawfully imposed. It stops challenges or refund claims over the gap between announcing new rates and formal passage of the Excise Tariff, protecting Commonwealth revenue and businesses that paid."}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-validation-act-1937","history":"/api/acts/excise-tariff-validation-act-1937/history","analysis":"/api/acts/excise-tariff-validation-act-1937/analysis","conflicts":"/api/acts/excise-tariff-validation-act-1937/conflicts","importantCases":"/api/acts/excise-tariff-validation-act-1937/important-cases","documents":"/api/acts/excise-tariff-validation-act-1937/documents"}}