Commonwealth act

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

56 of 1931

Collection

act

Plain English Summary

1/10 complexity

This Act retroactively validates (makes legally effective) special customs duties that were collected by the Australian government under temporary tariff arrangements.

What it does:

Validates special duties collected under three specific "Customs Tariff proposals" introduced in April 1930, June 1930, and July 1931
Deems these collections lawful regardless of whether they occurred before or after the House of Representatives was dissolved or expired
Covers collections made up until 29 February 1932

Why this matters: Governments sometimes collect taxes or duties under temporary "proposals" before the full tariff laws are formally passed by Parliament. This Act ensures that any duties collected under these provisional arrangements between 1930 and 1932 are legally valid, preventing taxpayers from demanding refunds on technical grounds and protecting the government's revenue position.

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Current sections

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

Customs Tariff (Special Duties) Validation Act 1931

CUSTOMS TARIFF (SPECIAL DUTIES) VALIDATION.

No. 56 of 1931.

An Act to provide for the Validation of Collections of Special 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 (Special Duties) Validation Act 1931.

Definition.

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

3rd April, 1930;

19th June, 1930; and

23rd July, 1931.

Validation of collections under Tariff proposals.

All special 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 Customs Tariff proposals 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 (Special Duties) Validation Act 1931