Commonwealth act

Customs Tariff (Exchange Adjustment) Validation Act 1943

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

5 of 1943

Collection

act

Plain English Summary

2/10 complexity

This law retroactively validates adjustments to import duties made under the March 1942–September 1943 exchange‑rate proposals, even if their legal authority was doubtful.

It affects importers and the Commonwealth by treating those duty rates and all taxes collected during that period as lawfully imposed, preventing widespread challenges or repayment claims against wartime customs revenue.

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Current sections

Direct links to the current provisions in Customs Tariff (Exchange Adjustment) Validation Act 1943.

Customs Tariff (Exchange Adjustment) Validation Act 1943

CUSTOMS TARIFF (EXCHANGE ADJUSTMENT) VALIDATION.

No. 5 of 1943.

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

[Assented to 1st March, 1943.]

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 1943.

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 second day of September, 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 1943