Commonwealth act

Customs Tariff (Exchange Adjustment) Validation Act (No. 2) 1943

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

29 of 1943

Collection

act

Plain English Summary

1/10 complexity

This Act retroactively validates the 1942 changes to customs duties that adjusted import taxes according to exchange rates, treating those duties as lawfully imposed and collected. It removes the legal risk of refunds and confirms the Commonwealth’s revenue.

It primarily affects businesses that imported goods in the relevant period and applies to adjustments made under the earlier 1933–1939 exchange‑adjustment tariff legislation.

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Current sections

Direct links to the current provisions in Customs Tariff (Exchange Adjustment) Validation Act (No. 2) 1943.

Customs Tariff (Exchange Adjustment) Validation Act (No. 2) 1943

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

No. 29 of 1943.

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

[Assented to 3rd July, 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 (No. 2) 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) 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 (No. 2) 1943