{"id":"C1952A00087","name":"Excise Tariff Validation Act 1952","slug":"excise-tariff-validation-act-1952","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"87 of 1952","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":4635,"registerId":"commonwealth-C1952A00087-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff Validation Act 1952","content":"EXCISE TARIFF VALIDATION.\n\nNo. 87 of 1952.\n\nAn Act to provide for the Validation of Collections of Duties of Excise under Excise Tariff Proposals.\n\n\\[Assented to 6th November, 1952.\\]\n\nBE it enacted by the Queen’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 1952.\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 twenty-fifth day of September, One thousand nine hundred and fifty-two) pursuant to Excise Tariff Proposals No. 3 introduced into the House of Representatives on the twenty-ninth day of May, One thousand nine hundred and fifty-two, 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":1593},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This 1952 original enactment performs exactly the limited function described in its title and preamble—validating specific past excise collections made under Tariff Proposal No. 3 between May and September 1952."},"complexity_factors":["Only 3 short sections with no subsections","No defined terms or interpretation section","Single operative provision without exceptions or conditions","No cross-references to other legislation beyond identifying the specific Tariff Proposal"],"plain_english_summary":"This Act retroactively validates excise duties collected under Excise Tariff Proposal No. 3 between 29 May 1952 and 25 September 1952, confirming those charges were lawfully imposed despite being collected before formal legislation. It affects businesses and individuals who paid those duties and the Commonwealth by preventing legal challenges and potential refunds of revenue collected in that period."}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-validation-act-1952","history":"/api/acts/excise-tariff-validation-act-1952/history","analysis":"/api/acts/excise-tariff-validation-act-1952/analysis","conflicts":"/api/acts/excise-tariff-validation-act-1952/conflicts","importantCases":"/api/acts/excise-tariff-validation-act-1952/important-cases","documents":"/api/acts/excise-tariff-validation-act-1952/documents"}}