Commonwealth act

Customs Tariff (Canadian Preference) Validation Act 1936

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

53 of 1936

Collection

act

Plain English Summary

1/10 complexity

This Act cleans up a technical revenue problem from 1936. Between May and December that year, customs officers were charging import duties on Canadian goods based on new proposed tariff rates that hadn't officially become law yet. This legislation retrospectively approves ('validates') those collections, ensuring the government doesn't have to refund the money. It specifically covers preferential trade rates agreed with Canada, making sure revenue collected under these 'Canadian Preference' proposals is legally bulletproof even though the formal tariff legislation was still pending at the time.

Key points:

Who it affects: Primarily importers of Canadian goods who paid duties between May and December 1936
What it does: Declares those payments lawful, preventing legal challenges to recover the money
Why it matters: Without this Act, millions in customs revenue could have been challenged as unlawfully collected

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Current sections

Direct links to the current provisions in Customs Tariff (Canadian Preference) Validation Act 1936.

Customs Tariff (Canadian Preference) Validation Act 1936

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CUSTOMS TARIFF (CANADIAN PREFERENCE) VALIDATION.

No. 53 of 1936.

An Act to provide for the Validation of Collections of Duties of Customs under Customs Tariff (Canadian Preference) Proposals.

[Assented to. 19th November, 1936.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

1. This Act may be cited as the Customs Tariff (Canadian Preference) Validation Act 1936.

Validation of collections under Tariff proposals.

2. All duties of Customs demanded or collected on or before the seventh day of December, One thousand nine hundred and thirty-six, pursuant to the Customs Tariff (Canadian Preference) proposals introduced into the House of Representatives on the twenty-second day of May, One thousand nine hundred and thirty-six, shall be deemed to have been lawfully imposed and lawfully demanded or collected.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.