{"id":"C2004A03582","name":"Wheat Tax Regulations (Validation) Act 1987","slug":"wheat-tax-regulations-validation-act-1987","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"173 of 1987","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":7491,"registerId":"commonwealth-C2004A03582-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Wheat Tax Regulations (Validation) Act 1987","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.png)\n\n \n\n \n\n \n\n \n\n \n\n \n\nWheat Tax Regulations (Validation) Act 1987\n\n \n\nNo. 173 of 1987\n\n \n\n \n\n \n\n \n\n \n\nAn Act to validate certain regulations under the Wheat Tax Act 1957\n\n \n\n \n\n \n\nContents\n\n[1 Short title](#_Toc427572073)\n\n[2 Commencement](#_Toc427572074)\n\n[3 Validation of regulations](#_Toc427572075)\n\n \n\n![](image.001.png)\n\n \n\n \n\nWheat Tax Regulations (Validation) Act 1987\n\nNo. 173 of 1987\n\n \n\n \n\n \n\nAn Act to validate certain regulations under the Wheat Tax Act 1957\n\n[Assented to 26 December 1987]\n\nThe Parliament of Australia enacts:\n\n##### 1  Short title\n\n  This Act may be cited as the Wheat Tax Regulations (Validation) Act 1987.\n\n##### 2  Commencement\n\n  This Act shall come into operation on the day on which it receives the Royal Assent.\n\n##### 3  Validation of regulations\n\n  The regulations purporting to have been made under the Wheat Tax Act 1957 on 13 September 1987 and notified in the Gazette on 16 September 1987, being Statutory Rules 1987 No. 182, shall be deemed to have been validly made under that Act on 13 September 1987.\n\n \n\n \n\n \n\n \n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1582},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act performs exactly the narrow validation function described in its title and purpose clause, with no expansion of scope beyond validating the specific September 1987 regulations."},"complexity_factors":["Only 3 short sections with minimal text","Single operative provision containing no conditions, exceptions, or procedural requirements","No defined terms or interpretation section","Only external references are to name the parent Act and identify specific regulations by date and number","Straightforward declaratory language using 'shall be deemed to have been validly made'"],"plain_english_summary":"This Act retrospectively validates the Wheat Tax Act 1957 regulations made on 13 September 1987 (Statutory Rules 1987 No. 182), curing any technical defect in their creation. It protects wheat growers and others who paid the tax by preventing legal challenges to collections or decisions made under those regulations, giving certainty to past tax enforcement and safeguarding the revenue."}},"importantCases":[],"_links":{"self":"/api/acts/wheat-tax-regulations-validation-act-1987","history":"/api/acts/wheat-tax-regulations-validation-act-1987/history","analysis":"/api/acts/wheat-tax-regulations-validation-act-1987/analysis","conflicts":"/api/acts/wheat-tax-regulations-validation-act-1987/conflicts","importantCases":"/api/acts/wheat-tax-regulations-validation-act-1987/important-cases","documents":"/api/acts/wheat-tax-regulations-validation-act-1987/documents"}}