Commonwealth act

Customs Tariff (Special War Duty) Validation Act (No. 2) 1943

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

30 of 1943

Collection

act

Plain English Summary

1/10 complexity

The Act retroactively validates Special War Duty import taxes announced in March 1942, declaring duties already collected (or to be collected) by Customs lawfully imposed despite any technical defects. It protects government revenue and importers by preventing refunds or legal challenges to wartime duties.

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Current sections

Direct links to the current provisions in Customs Tariff (Special War Duty) Validation Act (No. 2) 1943.

Customs Tariff (Special War Duty) Validation Act (No. 2) 1943

CUSTOMS TARIFF (SPECIAL WAR DUTY) VALIDATION (No. 2).

No. 30 of 1943.

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

[Assented to 3rd July, 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.

This Act may be cited as the Customs Tariff (Special War Duty) Validation Act (No. 2) 1943.

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) 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 (No. 2) 1943