Commonwealth act

Customs Tariff (Special Duties) Validation Act 1934

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

26 of 1934

Collection

act

Plain English Summary

2/10 complexity

This Act cures a procedural defect in how the Commonwealth applied certain temporary tariff proposals in 1932–33, confirming six specific proposals and declaring any special customs duties levied under them (including sums taken before this Act) lawful. It prevents taxpayers and businesses from recovering those past import taxes on the basis the charges lacked proper authorization.

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Current sections

Direct links to the current provisions in Customs Tariff (Special Duties) Validation Act 1934.

Customs Tariff (Special Duties) Validation Act 1934

CUSTOMS TARIFF (SPECIAL DUTIES) VALIDATION.

No. 26 of 1934.

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

[Assented to 4th August, 1934]

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 1934.

Definition.

In this Act “ Customs Tariff (Special Duties) proposals” means the proposals relating to the imposition of special duties of Customs introduced into the House of Representatives on the following dates, namely:—

25th February, 1932;

24th May, 1932;

1st September, 1932;

13th October, 1932;

8th March, 1933; and

4th October, 1933.

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-eighth day of February, One thousand nine hundred and thirty-five) pursuant to Customs Tariff (Special Duties) 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 1934