Commonwealth act

Customs Tariff Validation Act 1925

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

31 of 1925

Collection

act

Plain English Summary

2/10 complexity

What this law does:

This Act makes legal the customs duties (taxes on imported goods) that were collected under temporary "tariff proposals" introduced into Parliament in September 1925.

Why it was needed: Under Australian law, the government can announce temporary changes to import taxes before the full legislation is passed. However, if the House of Representatives dissolves or expires (for an election) before the formal law is enacted, those temporary collections might technically be illegal. This Act fixes that problem retroactively.

Key points:

It validates duties collected under two specific proposals from 2nd September 1925 and 18th September 1925
It covers collections made up until 23rd September 1926
It protects the government by confirming that money collected under these temporary arrangements was lawfully imposed and collected, even if Parliament was dissolved in the meantime

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1925.

Customs Tariff Validation Act 1925

CUSTOMS TARIFF VALIDATION.

No. 31 of 1925.

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

[Assented to 26th September, 1925.]

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 and citation.

This Act may be cited as the Customs Tariff Validation Act 1925.

Definition.

In this Act “Tariff proposals” means the proposed Duties of Customs introduced into the House of Representatives on the following dates; namely:—

2nd September, 1925;

18th September, 1925.

Validation of collections under Tariff proposals.

All 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-third day of September One thousand nine hundred and twenty-six) pursuant to Tariff 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 Validation Act 1925