{"id":"C1947A00009","name":"Excise Tariff Validation Act 1947","slug":"excise-tariff-validation-act-1947","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"9 of 1947","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":4220,"registerId":"commonwealth-C1947A00009-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff Validation Act 1947","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. 9 of 1947.\n\nAn Act to provide for the Validation of Collections of Duties of Excise under Excise Tariff Proposals.\n\n[Assented to 14th May, 1947.]\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 1947.\n\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) pursuant to the Excise Tariff Proposals introduced into the House of Representatives on the fourteenth day of November, One thousand nine hundred and forty-six, 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":1912},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act remains confined to its original narrow purpose: retroactively validating specific excise collections made under the November 1946 tariff proposals. No expansion beyond this technical validation function."},"complexity_factors":["Only 3 sections total","No defined terms or interpretation section","Single, unconditional validation provision","No cross-references to other legislation except by date","No exceptions, exemptions, or conditional logic"],"plain_english_summary":"This Act validates excise duties (taxes on goods such as alcohol, tobacco and fuel) that were collected under temporary tax proposals introduced in November 1946.\n\n**What it does:**\n- Validates all excise duties demanded or collected under the Excise Tariff Proposals from 14 November 1946\n- Deems these collections to have been legally valid, even if they occurred before this Act became law\n- Covers collections made both before and after the Act commenced\n\n**Who it affects:**\n- Businesses and individuals who paid excise duties on goods between November 1946 and May 1947\n- The Commonwealth government, which retains the revenue collected\n\n**Why it matters:**\nWithout this law, duties collected under temporary \"proposal\" rates could be challenged as unlawful. This Act prevents taxpayers from claiming refunds and ensures the government keeps revenue collected in good faith under the interim rates."}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-validation-act-1947","history":"/api/acts/excise-tariff-validation-act-1947/history","analysis":"/api/acts/excise-tariff-validation-act-1947/analysis","conflicts":"/api/acts/excise-tariff-validation-act-1947/conflicts","importantCases":"/api/acts/excise-tariff-validation-act-1947/important-cases","documents":"/api/acts/excise-tariff-validation-act-1947/documents"}}