{"id":"C1953A00065","name":"Excise Tariff Validation Act 1953","slug":"excise-tariff-validation-act-1953","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"65 of 1953","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":4542,"registerId":"commonwealth-C1953A00065-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff Validation Act 1953","content":"EXCISE TARIFF VALIDATION.\n\nNo. 65 of 1953.\n\nAn Act to provide for the Validation of Collections of Duties of Excise under Excise Tariff Proposals.\n\n\\[Assented to 28th October, 1953.\\]\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 1953.\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 fifth day of December, One thousand nine hundred and fifty-three) pursuant to Excise Tariff Proposals No. 5 introduced into the House of Representatives on the ninth day of September, One thousand nine hundred and fifty-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":1846},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation performs the exact limited function described in its title—validating specific excise duty collections made under Excise Tariff Proposals No. 5 between September and December 1953. There has been no expansion beyond this singular technical validation purpose."},"complexity_factors":["Only 3 sections with minimal text","No definitions section or complex terminology","Single operative provision providing blanket validation","No exceptions, conditions, or procedural requirements","No cross-references to other legislation except the specific tariff proposal"],"plain_english_summary":"**What this law does**\n\nThis Act fixes a technical legal problem with tax collection.\n\nNormally, the government can only collect taxes that Parliament has officially passed into law. However, sometimes the government starts collecting new taxes immediately after announcing them, while the formal legislation is still being processed through Parliament.\n\nThis Act makes those collections legal after the fact. Specifically, it validates excise duties (taxes on Australian-made goods like alcohol, tobacco, and fuel) that were collected between September and December 1953 under a specific tax proposal introduced earlier that year.\n\n**Why it matters**\n\nWithout this law, those tax collections could have been challenged in court as invalid because they were collected before the formal legislation was passed. The Act ensures the revenue was lawfully imposed and lawfully collected, protecting the government's revenue position and providing certainty to businesses that paid the duties."}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-validation-act-1953","history":"/api/acts/excise-tariff-validation-act-1953/history","analysis":"/api/acts/excise-tariff-validation-act-1953/analysis","conflicts":"/api/acts/excise-tariff-validation-act-1953/conflicts","importantCases":"/api/acts/excise-tariff-validation-act-1953/important-cases","documents":"/api/acts/excise-tariff-validation-act-1953/documents"}}