Commonwealth act

Customs Tariff (Primage Duties) Validation Act 1931

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

55 of 1931

Collection

act

Plain English Summary

1/10 complexity

What this law does: This Act makes legal the customs taxes (called "primage duties") that the Australian government collected on imported goods between 1930 and 1932.

Why it was needed: During this period, the government introduced proposed new import taxes ("Customs Tariff proposals") in Parliament but began collecting the money before the proposals became full laws. This Act validates those collections, meaning they are deemed lawful even though they were collected under temporary parliamentary proposals rather than finalized legislation.

Who it affects: Primarily importers who paid these duties on goods brought into Australia during the specified period, and the Commonwealth government which collected the revenue.

Key details:

Covers duties collected under proposals introduced on various dates between July 1930 and October 1931
Validates collections made up to 29 February 1932
Applies regardless of whether the House of Representatives was dissolved (ended) during this period

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Current sections

Direct links to the current provisions in Customs Tariff (Primage Duties) Validation Act 1931.

Customs Tariff (Primage Duties) Validation Act 1931

CUSTOMS TARIFF (PRIMAGE DUTIES) VALIDATION.

No. 55 of 1931.

An Act to provide for the Validation of Collections of Primage Duties of Customs under Customs Tariff Proposals.

[Assented to 26th November, 1931.]

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 (Primage Duties) Validation Act 1931.

Definition.

In this Act “Customs Tariff proposals” means the proposed primage duties of Customs introduced into the House of Representatives on the following dates, namely:—

9th July, 1930;

5th November, 1930 (as varied by Customs Proclamation No. 200, published in the Gazette, No. 38, dated 14th May, 1931);

10th July, 1931 (as varied by Customs Proclamation No. 202, published in the Gazette, No. 65, dated 6th August, 1931, and by Customs Proclamation No. 203, published in the Gazette, No. 75, dated 10th September, 1931); and

14th October, 1931 (as varied by Customs Proclamation No. 205, published in the Gazette, No. 90, dated 2nd November, 1931, and by Customs Proclamation No. 206, published in the Gazette, No. 94, dated 19th November, 1931).

Validation of collections under Tariff proposals.

All primage duties of Customs demanded or collected (whether before the dissolution or expiry of the present House of Representatives or at or after such dissolution or expiry and on or before the twenty-ninth day of February One thousand nine hundred and thirty-two) pursuant to the Customs Tariff proposals specified in the last preceding section, 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 (Primage Duties) Validation Act 1931