{"id":"C1954A00073","name":"Excise Tariff Validation Act 1954","slug":"excise-tariff-validation-act-1954","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"73 of 1954","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":24771,"registerId":"commonwealth-C1954A00073-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff Validation Act 1954","content":"EXCISE TARIFF VALIDATION.\n\nNo. 73 of 1954.\n\nAn Act to provide for the Validation of Collections of Duties of Excise under Excise Tariff Proposals.\n\n\\[Assented to 12th November, 1954.\\]\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 1954.\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 thirtieth day of June, One thousand nine hundred and fifty-five) pursuant to—\n\n(a) Excise Tariff Proposals No. 1 introduced into the House of Representatives on the eighteenth day of August, One thousand nine hundred and fifty-four; or\n\n(b) Excise Tariff Proposals No. 2 introduced into the House of Representatives on the twenty-eighth day of October, One thousand nine hundred and fifty-four,\n\nshall 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":1258},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: validating collections under the two specified 1954 Excise Tariff Proposals. No expansion beyond this narrow validation function has occurred."},"complexity_factors":["Single operative provision with unconditional validation language","No definitions section or interpretation clauses","No cross-references to other Acts or complex conditional logic","Limited to two specific, named tariff proposals with fixed temporal scope"],"plain_english_summary":"This technical Act retrospectively declares lawful all excise duties collected under two 1954 Excise Tariff Proposals (introduced 18 Aug and 28 Oct 1954) up to 30 June 1955. It bars legal challenges to those pre‑legislative collections, protecting government revenue and preventing potential large refunds to taxpayers where parliamentary authorisation was delayed."}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-validation-act-1954","history":"/api/acts/excise-tariff-validation-act-1954/history","analysis":"/api/acts/excise-tariff-validation-act-1954/analysis","conflicts":"/api/acts/excise-tariff-validation-act-1954/conflicts","importantCases":"/api/acts/excise-tariff-validation-act-1954/important-cases","documents":"/api/acts/excise-tariff-validation-act-1954/documents"}}