Commonwealth act

Customs Tariff (Exchange Adjustment) Validation Act (No. 2) 1935

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

32 of 1935

Collection

act

Plain English Summary

2/10 complexity

This Act gives legal backing to changes in import taxes (customs duties) that the government made earlier in 1935.

Background: In the 1930s, Australia adjusted import taxes based on currency exchange rates to protect local businesses. The government could vary these rates under the Customs Tariff (Exchange Adjustment) Act 1933–1934.

What this Act does:

Backdates authority: It legalises any exchange-rate adjustments to customs duties made between 28 March 1935 and 30 November 1935
Validates collections: It confirms that any import taxes collected under these adjusted rates were legally demanded and can be kept by the government
Protects against challenges: It prevents importers from arguing that these particular duty changes were invalid because they hadn't yet been fully legislated

This is essentially a "cleanup" law to ensure technical compliance—making sure that administrative changes to tariffs made earlier in the year were legally valid.

JSON API

Deep dive

Want the full deep dive?

Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.

Current sections

Direct links to the current provisions in Customs Tariff (Exchange Adjustment) Validation Act (No. 2) 1935.

Customs Tariff (Exchange Adjustment) Validation Act (No. 2) 1935

CUSTOMS TARIFF (EXCHANGE ADJUSTMENT) VALIDATION (No. 2).

No. 32 of 1935.

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

[Assented to 27th September, 1935.]

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 (No. 2) 1935.

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 1933–1934 made, on or before the thirtieth day of November, One thousand nine hundred and thirty-five, in accordance with the Customs Tariff (Exchange Adjustment) proposals introduced into the House of Representatives on the twenty-eighth day of March, One thousand nine hundred and thirty-five, 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 (No. 2) 1935