{"id":"C1943A00009","name":"Excise Tariff Validation Act 1943","slug":"excise-tariff-validation-act-1943","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"9 of 1943","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":4261,"registerId":"commonwealth-C1943A00009-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff Validation Act 1943","content":"EXCISE TARIFF VALIDATION.\n\nNo. 9 of 1943.\n\nAn Act to provide for the Validation of Collections of Duties of Excise under Excise Tariff Proposals.\n\n\\[Assented to 1st March, 1943.\\]\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 1943.\n\n  \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 Excise Tariff Proposals.\n\n3. All duties of Excise demanded or collected, whether before or after the commencement of this Act and on or before the second day of September, One thousand nine hundred and forty-three, pursuant to the Excise Tariff Proposals introduced into the House of Representatives on the fifth day of March, One thousand nine hundred and forty-two, the twenty-fifth day of March, One thousand nine hundred and forty-two, the second day of September, One thousand nine hundred and forty-two, and the twenty-eighth day of January, One thousand nine hundred and forty-three, 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":1498},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation performs exactly the function described in its title and preamble—validating excise tariff collections from the specified period. There is no evidence of scope creep or expansion beyond the original intent."},"complexity_factors":["Only 3 sections total","No defined terms or interpretation section","No cross-references to other legislation (only mentions specific dates by name)","Single straightforward operative provision with no conditional logic or exceptions"],"plain_english_summary":"This Act makes legal the excise duties (taxes on goods like alcohol, tobacco, and fuel) that were collected by the government between 1942 and 1943 under temporary arrangements.\n\n**What it does:**\nDuring World War II, the government announced changes to excise taxes through \"Excise Tariff Proposals\" in Parliament rather than waiting for full laws to be passed. This Act retroactively validates (deems lawful) all duties collected under these temporary proposals up until 2 September 1943.\n\n**Who it affects:**\n- **Businesses and individuals** who paid excise duties on goods during this period—the Act prevents them from claiming the collections were illegal\n- **The Commonwealth government**—it protects revenue already collected under provisional tax arrangements\n\n**Why it matters:**\nWithout this legislation, taxpayers could have challenged the legality of duties collected under temporary parliamentary proposals rather than finalized Acts of Parliament. This ensures the government's wartime revenue collection remains valid."}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-validation-act-1943","history":"/api/acts/excise-tariff-validation-act-1943/history","analysis":"/api/acts/excise-tariff-validation-act-1943/analysis","conflicts":"/api/acts/excise-tariff-validation-act-1943/conflicts","importantCases":"/api/acts/excise-tariff-validation-act-1943/important-cases","documents":"/api/acts/excise-tariff-validation-act-1943/documents"}}