{"id":"C1957A00100","name":"Excise Tariff Validation Act 1957","slug":"excise-tariff-validation-act-1957","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"100 of 1957","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":4886,"registerId":"commonwealth-C1957A00100-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff Validation Act 1957","content":"EXCISE TARIFF VALIDATION.\n\nNo. 100 of 1957.\n\nAn Act to provide for the Validation of Collections of Duties of Excise under Excise Tariff Proposals.\n\n\\[Assented to 13th December, 1957.\\]\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 1957. '\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-eight) pursuant to Excise Tariff Proposals No. 2 introduced into the House of Representatives on the fourth day of December, One thousand nine hundred and fifty-seven, 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":1668},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation maintains a narrow, specific scope limited solely to validating collections under Excise Tariff Proposals No. 2 of 1957. It does not expand beyond its stated purpose of retrospective validation for the specified proposal and timeframe."},"complexity_factors":["Only 3 sections total (Short title, Commencement, and Validation provision)","No definitions section or specialized terminology requiring interpretation","Single operative provision using straightforward declaratory language ('deemed to have been lawfully imposed')","Only one external reference (to Excise Tariff Proposals No. 2 of 1957)","Simple temporal limitation confined to a specific 7-month period"],"plain_english_summary":"This Act makes legally valid the excise taxes (taxes on goods like alcohol, tobacco, and fuel) that were collected under temporary government arrangements between December 1957 and June 1958.\n\nNormally, excise taxes require full parliamentary approval through formal legislation before they can be collected. However, the government sometimes introduces **tariff proposals** (interim tax arrangements) to change tax rates before the final laws are passed. This Act confirms that any taxes collected under these temporary proposals are lawful—even if they were collected before this validation Act existed.\n\n**What it does:**\n- Validates excise duties collected under \"Excise Tariff Proposals No. 2\" introduced on 4 December 1957\n- Covers collections made up to 30 June 1958\n- Operates retroactively (backwards in time) to confirm collections made before the Act was passed were legal\n- Prevents the government from having to refund taxes that were collected in good faith under the interim system"}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-validation-act-1957","history":"/api/acts/excise-tariff-validation-act-1957/history","analysis":"/api/acts/excise-tariff-validation-act-1957/analysis","conflicts":"/api/acts/excise-tariff-validation-act-1957/conflicts","importantCases":"/api/acts/excise-tariff-validation-act-1957/important-cases","documents":"/api/acts/excise-tariff-validation-act-1957/documents"}}