{"id":"C1943A00033","name":"Excise Tariff Validation Act (No. 2) 1943","slug":"excise-tariff-validation-act-no-2-1943","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"33 of 1943","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":4289,"registerId":"commonwealth-C1943A00033-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff Validation Act (No. 2) 1943","content":"EXCISE TARIFF VALIDATION (No. 2).\n\nNo. 33 of 1943.\n\nAn Act to Provide for the Validation of Collections of Duties of Excise under Excise Tariff Proposals.\n\n\\[Assented to 3rd July, 1943.\\]\n\nBE it enacted by the King’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 (No. 2) 1943.\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) pursuant to the Excise Tariff Proposals introduced into the House of Representatives on the fifth day of March, One thousand nine hundred and forty-two, the twenty-fifth day of March, One thousand nine hundred and forty-two, the second day of September, One thousand nine hundred and forty-two, and the twenty-eighth day of January, One thousand nine hundred and forty-three, 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":1326},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act remains strictly limited to its original purpose of validating specific excise collections from March 1942 through January 1943. No expansion of scope beyond this validation function."},"complexity_factors":["Only 3 operative sections with minimal text","No defined terms or interpretation provisions","Single operative provision with unconditional validation language","No cross-references to other legislation beyond identifying specific tariff proposals by date"],"plain_english_summary":"This Act retroactively declares excise duties levied under four temporary tariff proposals in 1942–1943 to have been lawfully imposed and collected, whether before or after Royal Assent. It bars refund claims for those duties, protecting Commonwealth revenue collected during that period. It directly affects the Treasury and businesses or individuals who paid excise on locally manufactured goods in 1942–1943."}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-validation-act-no-2-1943","history":"/api/acts/excise-tariff-validation-act-no-2-1943/history","analysis":"/api/acts/excise-tariff-validation-act-no-2-1943/analysis","conflicts":"/api/acts/excise-tariff-validation-act-no-2-1943/conflicts","importantCases":"/api/acts/excise-tariff-validation-act-no-2-1943/important-cases","documents":"/api/acts/excise-tariff-validation-act-no-2-1943/documents"}}