Commonwealth act

Customs Tariff (Special War Duty) Validation Act 1943

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

6 of 1943

Collection

act

Plain English Summary

1/10 complexity

This Act cures a wartime technicality by validating “special war duties” charged on certain imports between March 1942 and September 1943 that were collected under Parliamentary proposals not yet enacted. It retroactively confirms those collections as lawful, affecting importers who paid the duties and preserving the Commonwealth’s retained revenue from that period.

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Current sections

Direct links to the current provisions in Customs Tariff (Special War Duty) Validation Act 1943.

Customs Tariff (Special War Duty) Validation Act 1943

CUSTOMS TARIFF (SPECIAL WAR DUTY) VALIDATION.

No. 6 of 1943.

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

[Assented to 1st March, 1943.]

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.

1. This Act may be cited as the Customs Tariff (Special War Duty) Validation Act 1943.

Commencement.

2. 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.

3. Any special war duty of Customs demanded or collected, whether before or after the commencement of this Act and on or before the second day of September, 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 1943