Commonwealth act

Customs Tariff (Special War Duty) Validation Act 1941

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

19 of 1941

Collection

act

Plain English Summary

1/10 complexity

This Act retrospectively validates customs duties charged under the wartime "Special War Duty" proposals in force between 21 November 1940 and 3 July 1941.

By declaring those duties lawfully imposed and collected, it protects government revenue from legal challenges by importers who might otherwise argue the temporary proposals lacked parliamentary authority.

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Current sections

Direct links to the current provisions in Customs Tariff (Special War Duty) Validation Act 1941.

Customs Tariff (Special War Duty) Validation Act 1941

CUSTOMS TARIFF (SPECIAL WAR DUTY) VALIDATION.

No. 19 of 1941.

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

[Assented to 7th April, 1941.]

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 War Duty) Validation Act 1941.

Commencement.

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

Validation of collections under Customs Tariff (Special War Duty) Proposals.

Any special war duty of Customs demanded or collected (whether before or after the commencement of this Act and on or before the third day of July, One thousand nine hundred and forty-one) pursuant to the Customs Tariff (Special War Duty) Proposals introduced into the House of Representatives on the twenty-first day of November. One thousand nine hundred and forty, 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 War Duty) Validation Act 1941