{"id":"C1946A00048","name":"Excise Tariff Validation Act 1946","slug":"excise-tariff-validation-act-1946","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"48 of 1946","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":14425,"registerId":"commonwealth-C1946A00048-current","compilationNumber":null,"startDate":"2026-03-31","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff Validation Act 1946","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. 48 of 1946.\n\nAn Act to provide for the Validation of Collections of Duties of Excise under Excise Tariff Proposals.\n\n[Assented to 15th August, 1946.]\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 1946.\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) pursuant to the Excise Tariff Proposals introduced into the House of Representatives on the thirty-first day of July, One thousand nine hundred and forty-six, shall be deemed to have been lawfully imposed and lawfully demanded or collected.\n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1301},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act remains tightly focused on its stated purpose of validating excise duties collected under specific tariff proposals introduced on 31 July 1946. There is no scope creep beyond this narrow validation function."},"complexity_factors":["Only 3 short sections","No defined terms or interpretation section","Single operative provision (section 3) with straightforward retrospective effect","No conditional language, exceptions, or cross-references to other legislation"],"plain_english_summary":"This Act makes sure that specific excise taxes collected by the government in 1946 are legally valid.\n\n**What it does:**\n- In July 1946, the government introduced plans (called \"Excise Tariff Proposals\") to change taxes on goods like alcohol, tobacco, and fuel.\n- While waiting for the official Excise Tariff Act to pass Parliament, the government began collecting taxes based on these temporary plans.\n- This Validation Act confirms that **any taxes collected** under those July 1946 proposals—whether collected before or after this Act started—are deemed to have been properly imposed and legally collected.\n\n**Why it matters:**\nWithout this law, taxpayers could potentially challenge the validity of taxes paid during the gap between the proposals being announced and the formal legislation being passed. This Act protects the government's revenue and gives certainty to businesses that paid the duties."}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-validation-act-1946","history":"/api/acts/excise-tariff-validation-act-1946/history","analysis":"/api/acts/excise-tariff-validation-act-1946/analysis","conflicts":"/api/acts/excise-tariff-validation-act-1946/conflicts","importantCases":"/api/acts/excise-tariff-validation-act-1946/important-cases","documents":"/api/acts/excise-tariff-validation-act-1946/documents"}}