Commonwealth act

Customs Tariff (Exchange Adjustment) Validation Act 1941

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

18 of 1941

Collection

act

Plain English Summary

1/10 complexity

This Act fixes a technical legal problem regarding customs duties (taxes on goods brought into Australia).

In December 1940, the government announced plans to adjust customs duties based on currency exchange rates. Between then and July 1941, customs officials changed duty rates and collected money based on these plans.

However, there was a legal risk that these changes might not have been properly authorized by Parliament at the time they were made. This Act settles the matter by stating that:

The adjustments were legally valid (even if there was any technical defect in how they were made)
Any duties collected were lawfully collected (so the government doesn't have to refund money to importers)

In short, it's a 'cleanup' law to ensure that customs duties collected during early 1941 remain valid, protecting the government's revenue position.

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Current sections

Direct links to the current provisions in Customs Tariff (Exchange Adjustment) Validation Act 1941.

Customs Tariff (Exchange Adjustment) Validation Act 1941

CUSTOMS TARIFF (EXCHANGE ADJUSTMENT) VALIDATION.

No. 18 of 1941.

An Act to provide for the Validation of Adjustments in Duties of Customs under Customs Tariff (Exchange Adjustment) Proposals.

[Assented to 7th April, 1941.]

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 (Exchange Adjustment) Validation Act 1941.

Commencement.

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

Validation of alterations in variations of duty.

Any alteration in the variations of duties of Customs provided for by the Customs Tariff (Exchange Adjustment) Act 1933–1939 made (whether before or after the commencement of this Act and on or before the third day of July, One thousand nine hundred and forty-one) in accordance with the Customs Tariff (Exchange Adjustment) Proposals introduced into the House of Representatives on the eleventh day of December. One thousand nine hundred and forty, shall be deemed to have been lawfully made and all duties of Customs demanded or collected in accordance with those variations as so altered 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 (Exchange Adjustment) Validation Act 1941