{"id":"C1959A00097","name":"Excise Tariff Validation Act 1959","slug":"excise-tariff-validation-act-1959","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"97 of 1959","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":15029,"registerId":"commonwealth-C1959A00097-current","compilationNumber":null,"startDate":"2026-03-31","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff Validation Act 1959","content":"EXCISE TARIFF VALIDATION.\n\nNo. 97 of 1959.\n\nAn Act to provide for the Validation of Collections of Duties of Excise under Excise Tariff Proposals.\n\n\\[Assented to 4th December, 1959.\\]\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 1959.\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 sixty) pursuant to Excise Tariff Proposals No. 5 introduced into the House of Representatives on the twenty-fifth day of November, One thousand nine hundred and fifty-nine, 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":1853},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act performs exactly the narrow, technical function described in its title and preamble: validating collections under a specific 1959 excise tariff proposal. There is no evidence of expansion beyond this original purpose."},"complexity_factors":["Only 3 operative sections with minimal text","No defined terms, interpretation section, or schedules","Single validation clause with simple temporal boundaries (specific dates)","No cross-references to other legislation beyond naming the tariff proposal"],"plain_english_summary":"This short technical Act retroactively confirms that excise duties charged under Excise Tariff Proposal No. 5 (introduced 25 Nov 1959) and collected between 25 November 1959 and 30 June 1960 were lawfully imposed. It protects Commonwealth revenue and businesses from refund claims or legal challenges based on the timing of Parliamentary enactment. Its effect is narrow: it validates that specific collection window and proposal only, without changing other tax rates or broader law."}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-validation-act-1959","history":"/api/acts/excise-tariff-validation-act-1959/history","analysis":"/api/acts/excise-tariff-validation-act-1959/analysis","conflicts":"/api/acts/excise-tariff-validation-act-1959/conflicts","importantCases":"/api/acts/excise-tariff-validation-act-1959/important-cases","documents":"/api/acts/excise-tariff-validation-act-1959/documents"}}