Commonwealth act

Customs Tariff (Canadian Preference) Validation Act 1942

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

40 of 1942

Collection

act

Plain English Summary

1/10 complexity

This Act legalises customs duties already collected on Canadian imports.

During 1942, the government charged customs duties on goods from Canada under temporary "tariff proposals" announced in Parliament. Under the law at the time, these provisional charges needed formal backing within a few months or they became invalid.

This legislation retrospectively validates all duties collected (or demanded) between March 1942 and March 1943 under those Canadian preferential tariff arrangements. It deems the money to have been lawfully collected from the start, preventing legal challenges and ensuring the revenue stays with the government.

Who it affects: Importers who paid duties on Canadian goods during this period, and the Commonwealth Treasury.

Why it matters: Without this law, the government might have had to refund illegally collected duties, and importers could have faced uncertainty about whether they owed additional payments.

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Current sections

Direct links to the current provisions in Customs Tariff (Canadian Preference) Validation Act 1942.

Customs Tariff (Canadian Preference) Validation Act 1942

CUSTOMS TARIFF (CANADIAN PREFERENCE) VALIDATION.

No. 40 of 1942.

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

[Assented to 4th September, 1942.]

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.

This Act may be cited as the Customs Tariff (Canadian Preference) Validation Act 1942.

Commencement.

This Act shall come into operation on the day on which it receives the Royal Assent.

Validation of collections under Customs Tariff (Canadian Preference) Proposals.

All duties of Customs demanded or collected (whether before or after the commencement of this Act and on or before the fifth day of March, One thousand nine hundred and forty-three) pursuant to the Customs Tariff (Canadian Preference) Proposals introduced into the House of Representatives on the fifth day of March, One thousand nine hundred and forty-two, 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.

1 Customs Tariff (Canadian Preference) Validation Act 1942