Commonwealth act

Customs Tariff (New Zealand Preference) Validation Act 1940

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

56 of 1940

Collection

act

Plain English Summary

2/10 complexity

This Act retroactively validates customs duties the government collected on New Zealand imports between May 1940 and February 1941 under the announced "New Zealand Preference" rates. It removes legal doubt that those charges were lawfully imposed even before the formal tariff legislation was passed.

It primarily affects importers from New Zealand and the Commonwealth’s revenue by preventing refunds or legal challenges over duties collected in that interim period.

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Current sections

Direct links to the current provisions in Customs Tariff (New Zealand Preference) Validation Act 1940.

Customs Tariff (New Zealand Preference) Validation Act 1940

CUSTOMS TARIFF (NEW ZEALAND PREFERENCE) VALIDATION.

No. 56 of 1940.

An Act to provide for the Validation of Collections of Duties of Customs under Customs Tariff (New Zealand Preference) Proposals.

[Assented to 22nd August, 1940.]

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 (New Zealand Preference) Validation Act 1940.

Commencement.

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

Validation of collections under Customs Tariff (New Zealand Preference) proposals.

All duties of Customs demanded or collected (whether before the dissolution or expiry of the present House of Representatives or at or after that dissolution or expiry and on or before the twenty-first day of February, One thousand nine hundred and forty-one) pursuant to the Customs Tariff (New Zealand Preference) proposals introduced into the House of Representatives on the twenty-second day of May, One thousand nine hundred and forty, 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 (New Zealand Preference) Validation Act 1940