{"id":"C2004A03465","name":"Excise Tariff Validation Act 1987","slug":"excise-tariff-validation-act-1987","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"56 of 1987","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":7642,"registerId":"commonwealth-C2004A03465-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff Validation Act 1987","content":"![C2004A02884-1.jpg](image.001.jpeg)\n\nExcise Tariff Validation Act 1987\n\nNo. 56 of 1987\n\nAn Act to provide for the validation of certain collections of duties of Excise\n\n\\[Assented to 5 June 1987\\]\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 1987.\n\nCommencement\n\n2. This Act shall commence 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 31 December 1987 pursuant to Excise Tariff Proposals introduced into the House of Representatives on 29 May 1987 shall be deemed to have been lawfully imposed and lawfully demanded or collected.\n\n  \n\n\\[Minister's second reading speech made in—\n\nHouse of Representatives on 29 May 1987\n\nSenate on 1 June 1987\\]","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1287},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act maintains its original narrow scope. It is tightly focused on the specific technical validation of excise duties collected pursuant to the 29 May 1987 Excise Tariff Proposals, and has not expanded beyond this original purpose."},"complexity_factors":["Only 3 operative sections","No definitions or interpretation section","No conditional logic or exceptions","Single declaratory provision with clear temporal and substantive limits"],"plain_english_summary":"**What this law does:**\nThis Act gives legal backing to excise duties (taxes on goods like alcohol, tobacco, and fuel) that were collected between May and December 1987 based on budget proposals announced on 29 May 1987.\n\n**Why it was needed:**\nSometimes the government starts collecting taxes immediately after announcing them in the budget, but before Parliament actually passes the formal legislation to authorize those specific tax rates. This creates a legal risk that someone might challenge the collections as unlawful.\n\n**What it fixes:**\nIt deems (declares retroactively) that all excise duties demanded or collected up to 31 December 1987 under those May 1987 proposals were **lawfully imposed** and **lawfully collected** — even if the collections happened before this Act became law. It's essentially a legal 'tidying up' to protect the revenue collected."}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-validation-act-1987","history":"/api/acts/excise-tariff-validation-act-1987/history","analysis":"/api/acts/excise-tariff-validation-act-1987/analysis","conflicts":"/api/acts/excise-tariff-validation-act-1987/conflicts","importantCases":"/api/acts/excise-tariff-validation-act-1987/important-cases","documents":"/api/acts/excise-tariff-validation-act-1987/documents"}}