Commonwealth act

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

7 of 1943

Collection

act

Plain English Summary

1/10 complexity

What this law does

This Act validates (retroactively approves) customs duties that were collected on goods imported from New Zealand between March 1942 and September 1943.

Why it was needed

In March 1942, the government announced plans to change tariffs (import taxes) to give preferential treatment to New Zealand goods. Customs officials began collecting these duties immediately based on the government's "proposals," even though the full law hadn't passed Parliament yet. Normally, collecting taxes before the law is passed is unlawful.

What the law fixes

This Act backdates the legal authority, declaring that all those duties—whether already collected or still to be demanded—were lawfully imposed. This protects the government's revenue and prevents importers from demanding refunds of duties paid under the temporary arrangements.

Who it affects

Businesses that imported goods from New Zealand during 1942–1943, and the Commonwealth government (ensuring its revenue collections were legally sound).

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Current sections

Direct links to the current provisions in Customs Tariff (New Zealand Preference) Validation Act 1943.

Customs Tariff (New Zealand Preference) Validation Act 1943

CUSTOMS TARIFF (NEW ZEALAND PREFERENCE) VALIDATION.

No. 7 of 1943.

An Act to provide for the Validation of Collections of Duties of Customs under Customs Tariff (New Zealand Preference) 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 (New Zealand Preference) Validation Act 1943.

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 or after the commencement of this Act and on or before the second day of September, One thousand nine hundred and forty-three, pursuant to the Customs Tariff (New Zealand Preference) 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 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 1943