{"id":"C1955A00049","name":"Excise Tariff Validation Act 1955","slug":"excise-tariff-validation-act-1955","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"49 of 1955","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":4648,"registerId":"commonwealth-C1955A00049-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff Validation Act 1955","content":"EXCISE TARIFF VALIDATION.\n\nNo. 49 of 1955.\n\nAn Act to provide for the Validation of Collections of Duties of Excise under Excise Tariff Proposals.\n\n\\[Assented, to 3rd November, 1955.\\]\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 1955.\n\nCommencement.\n\n2. This Act shall come into operation on the day on which it receives the Royal Assent.\n\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-six) pursuant to Excise Tariff Proposals No. 3 introduced into the House of Representatives on the twenty-sixth day of May, One thousand nine hundred and fifty-five, 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":2643},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act remains precisely targeted at its original purpose: validating collections under Excise Tariff Proposals No. 3 for the 1955–56 financial year. There is no expansion beyond this specific retrospective validation function."},"complexity_factors":["Extremely short (only 3 sections)","No defined terms or interpretation section","Simple declarative validation with no exceptions or nested conditions","Single operative provision with clear, specific date parameters (26 May 1955 to 30 June 1956)","No cross-references to other Acts except the identification of the Tariff Proposals"],"plain_english_summary":"This validation Act retrospectively confirms that excise duties levied under \"Excise Tariff Proposals No. 3\" between 26 May 1955 and 30 June 1956 were lawfully imposed and collected, even if the final Excise Tariff Act had not yet passed.  \n\nIt protects Commonwealth revenue and bars businesses from seeking refunds over this technical timing issue."}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-validation-act-1955","history":"/api/acts/excise-tariff-validation-act-1955/history","analysis":"/api/acts/excise-tariff-validation-act-1955/analysis","conflicts":"/api/acts/excise-tariff-validation-act-1955/conflicts","importantCases":"/api/acts/excise-tariff-validation-act-1955/important-cases","documents":"/api/acts/excise-tariff-validation-act-1955/documents"}}