{"id":"C2004A02354","name":"Excise Tariff Validation Act 1980","slug":"excise-tariff-validation-act-1980","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"153 of 1980","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":25218,"registerId":"commonwealth-C2004A02354-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff Validation Act 1980","content":"Excise Tariff Validation Act 1980\n\nNo. 153 of 1980\n\nAn Act to provide for the validation of certain collections of duties of Excise\n\n\\[Assented to 19 September 1980\\]\n\nBE IT ENACTED by the Queen, and 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 1980.\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 1981 pursuant to Excise Tariff Proposals introduced into the House of Representatives on 28 August 1980 shall be deemed to have been lawfully imposed and lawfully demanded or collected.\n\nValidation of collections pursuant to Gazette notices\n\n4. All duties of Excise demanded or collected, before the commencement of this Act, pursuant to Notices published in the Gazette in accordance with section 160b of the Excise Act 1901 on 30 June 1980, 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":2002},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation maintains its original narrow purpose of validating specific excise collections from mid-1980. It applies only to duties collected under the identified tariff proposals and Gazette notices, exactly as described in the title and preamble."},"complexity_factors":["Only 4 sections with no interpretation clause or defined terms","Simple retrospective deeming provision ('deemed to have been lawfully imposed')","Narrow temporal scope limited to specific dates in 1980-1981","Single cross-reference to section 160b of the Excise Act 1901","No conditional logic or exceptions"],"plain_english_summary":"This Act retroactively validates excise duties the government collected under tariff proposals and Gazette notices in mid‑1980 to mid‑1981, treating those past collections as lawfully imposed even though the formal legislation lagged.  \n\nThat prevents taxpayers and businesses from successfully challenging or reclaiming those amounts and protects government revenue from technical refund claims."}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-validation-act-1980","history":"/api/acts/excise-tariff-validation-act-1980/history","analysis":"/api/acts/excise-tariff-validation-act-1980/analysis","conflicts":"/api/acts/excise-tariff-validation-act-1980/conflicts","importantCases":"/api/acts/excise-tariff-validation-act-1980/important-cases","documents":"/api/acts/excise-tariff-validation-act-1980/documents"}}