{"id":"C1967A00046","name":"Excise Tariff Validation Act 1967","slug":"excise-tariff-validation-act-1967","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"46 of 1967","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":5193,"registerId":"commonwealth-C1967A00046-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff Validation Act 1967","content":"Excise Tariff Validation\n\nNo. 46 of 1967\n\nAn Act to provide for the Validation of Collections of Duties of Excise under Excise Tariff Proposals.\n\n\\[Assented to 25 May 1967\\]\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 1967.\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) on or before the thirty-first day of December, One thousand nine hundred and sixty-seven, pursuant to Excise Tariff Proposals introduced into the House of Representatives on the sixteenth day of March, One thousand nine hundred and sixty-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":1669},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act performs exactly the limited validation function described in its title, strictly confined to collections under the March 1967 proposals, with no expansion into broader excise law or extension beyond the specified December 1967 cutoff date."},"complexity_factors":["Only 3 operative sections with no interpretation section","No defined terms requiring legal dictionaries","Single conditional date range (on or before 31 December 1967)","Retrospective operation creates slight temporal complexity despite brevity"],"plain_english_summary":"This Act retroactively validates excise duties the government began collecting after its March 1967 tariff announcements, confirming those interim rates were lawfully taken before Parliament completed permanent legislation. \n\nIt chiefly affects the Australian Taxation Office and businesses/manufacturers who paid excise between 16 March and 31 December 1967 by blocking refund claims based on sequencing or technical authorisation issues."}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-validation-act-1967","history":"/api/acts/excise-tariff-validation-act-1967/history","analysis":"/api/acts/excise-tariff-validation-act-1967/analysis","conflicts":"/api/acts/excise-tariff-validation-act-1967/conflicts","importantCases":"/api/acts/excise-tariff-validation-act-1967/important-cases","documents":"/api/acts/excise-tariff-validation-act-1967/documents"}}