Commonwealth act

Customs Tariff (Southern Rhodesian Preference) Validation Act 1947

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

8 of 1947

Collection

act

Plain English Summary

1/10 complexity

This law makes legal the customs duties (taxes on imported goods) that were already collected on goods coming from Southern Rhodesia (now Zimbabwe).

Under Australian law, the government sometimes starts collecting import taxes based on "proposals" before the full legislation is passed by Parliament. This Act fixes any technical legal problems by declaring that those taxes were valid all along, even if they were collected before this Act became law.

Key points:

What it does: Validates (makes legally sound) customs duties already collected
Which goods: Imports from Southern Rhodesia covered by tariff proposals from November 1946
Who it affects: Importers who paid these duties, and the government who collected them
Why it matters: Prevents anyone from challenging the legality of those tax collections in court

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Current sections

Direct links to the current provisions in Customs Tariff (Southern Rhodesian Preference) Validation Act 1947.

Customs Tariff (Southern Rhodesian Preference) Validation Act 1947

CUSTOMS TARIFF (SOUTHERN RHODESIAN PREFERENCE) VALIDATION.

No. 8 of 1947.

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

[Assented to 14th May, 1947.]

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 (Southern Rhodesian Preference) Validation Act 1947.

Commencement.

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

Validation of collections under Customs Tariff (Southern Rhodesian Preference) Proposals.

All duties of Customs demanded or collected (whether before or after the commencement of this Act) pursuant to the Customs Tariff (Southern Rhodesian Preference) Proposals introduced into the House of Representatives on the fourteenth day of November. One thousand nine hundred and forty-six, 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 (Southern Rhodesian Preference) Validation Act 1947