{"id":"C2004A02189","name":"Excise Tariff Validation Act 1979","slug":"excise-tariff-validation-act-1979","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"179 of 1979","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":7478,"registerId":"commonwealth-C2004A02189-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff Validation Act 1979","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\nExcise Tariff Validation Act 1979\n\nNo. 179 of 1979\n\nAn Act to provide for the validation of certain collections of duties of Excise.\n\nBE IT ENACTED by the Queen, and the Senate and 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 1979.\n\nCommencement\n\n2. This Act shall come into operation on the day on which it receives the Royal Assent.\n\nValidation of collections pursuant to Excise Tariff Proposals\n\n3. All duties of Excise demanded or collected (whether before or after the commencement of this Act) on or before 30 June 1980 pursuant to Excise Tariff Proposals introduced into the House of Representatives on either of the following dates shall be deemed to have been lawfully imposed and lawfully demanded or collected:\n\n21 August 1979\n\n8 November 1979.\n\n \n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1459},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation performs exactly the validation function described in its title and long title, with no expansion beyond the specific tariff proposals and collection period identified."},"complexity_factors":["Extremely brief statute (only 3 sections, no schedules)","Single operative provision with no conditional logic or exceptions","No definitions or interpretation section required","Limited to specific fixed dates with clear retrospective and prospective operation"],"plain_english_summary":"This Act makes legal the excise duties (taxes on goods like alcohol, tobacco, and fuel) that were collected under two government announcements made in 1979.\n\nSometimes the government announces tax changes before Parliament passes the formal law. This happened on **21 August 1979** and **8 November 1979** when \"Excise Tariff Proposals\" were introduced. Taxes were collected based on these announcements even though the full legislation wasn't yet in place.\n\nThis law validates those collections—meaning:\n- Any excise duties demanded or collected between these announcement dates and **30 June 1980** are deemed legally valid\n- This applies whether the money was collected before or after this Act became law\n- It protects the government's revenue position and prevents taxpayers from claiming refunds based on technical legal arguments about the timing of the legislation\n\nIt's a housekeeping measure to ensure the tax system operated smoothly while formal excise laws were being processed."}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-validation-act-1979","history":"/api/acts/excise-tariff-validation-act-1979/history","analysis":"/api/acts/excise-tariff-validation-act-1979/analysis","conflicts":"/api/acts/excise-tariff-validation-act-1979/conflicts","importantCases":"/api/acts/excise-tariff-validation-act-1979/important-cases","documents":"/api/acts/excise-tariff-validation-act-1979/documents"}}