Commonwealth act

Customs Tariff (Special War Duty) Validation Act 1942

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

38 of 1942

Collection

act

Plain English Summary

1/10 complexity

This Act retroactively validates customs duties charged under the "Special War Duty" rates between 5 March 1942 and 5 March 1943, declaring those collections to have been lawfully imposed and collected despite any technical doubt. It protects government revenue and closes off legal avenues for importers who might have sought refunds on procedural grounds.

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Current sections

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Customs Tariff (Special War Duty) Validation Act 1942

CUSTOMS TARIFF (SPECIAL WAR DUTY) VALIDATION.

No. 38 of 1942.

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

[Assented to 4th September, 1942.]

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 1942.

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 fifth day of March, One thousand nine hundred and forty-three) pursuant to the Customs Tariff (Special War Duty) Proposals introduced into the House of Representatives on the fifth day of March, One thousand nine hundred and forty-two 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 1942