Commonwealth act

Customs Tariff (Exchange Adjustment) 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This Act has been repealed and is no longer in force. It is retained for historical reference.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

37 of 1942

Collection

act

Plain English Summary

2/10 complexity

This Act retroactively validates adjustments to customs duties made to reflect exchange‑rate movements between March 1942 and March 1943. It confirms those wartime import‑tax changes were lawful, preventing legal challenges and preserving revenue collected during that year.

It chiefly affects importers who paid those duties and the government that retains the proceeds.

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Current sections

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Customs Tariff (Exchange Adjustment) Validation Act 1942

CUSTOMS TARIFF (EXCHANGE ADJUSTMENT) VALIDATION.

No. 37 of 1942.

An Act to provide for the Validation of Adjustments in Duties of Customs under Customs Tariff (Exchange Adjustment) 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 (Exchange Adjustment) Validation Act 1942.

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 fifth day of March, One thousand nine hundred and forty-three) in accordance with the Customs Tariff (Exchange Adjustment) 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 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 1942