Commonwealth act

Customs Tariff Validation Act 1930

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

4 of 1930

Collection

act

Plain English Summary

2/10 complexity

This Act is a legal clean-up measure that confirms certain customs duties (taxes on imported goods) collected between October 1901 and November 1929 were lawful, even if there were technical doubts about their legal basis.

The Act applies only to specific goods listed in the Schedule—covering various Customs Tariff laws from 1902, 1908, 1914, 1921, and 1928. By passing this law, Parliament ensured that revenue already collected by the government could not be challenged or reclaimed by importers who might have argued the tariffs weren't properly authorised at the time.

Key points:

What it does: Validates historical customs duty collections that were technically questionable
Time period: 8 October 1901 to 21 November 1929
Coverage: Only the specific tariff items listed in the Schedule (Items 110, 303, and 291 from various Tariff Acts)
Effect: Prevents legal challenges to past revenue collection and protects the government's consolidated revenue

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1930.

Customs Tariff Validation Act 1930

CUSTOMS TARIFF VALIDATION.

No. 4 of 1930.

An Act to provide for the Validation of the Collection of certain Duties of Customs.

[Assented to 29th March, 1930.]

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 Validation Act 1930.

Validation of collection of certain Duties of Customs.

All Duties of Customs which have been, or which purport to have been, collected, on or after the eighth day of October, One thousand nine hundred and one, and on or before the twenty-first day: day of November, One thousand nine hundred and twenty-nine, in pursuance of any of the Tariff sub-items specified in the Schedule to this Act, or, where a paragraph of a sub-item is specified, in pursuance of that paragraph, shall be deemed to have been lawfully collected.

THE SCHEDULE.

Act or Tariff proposal.	Tariff Item or Sub-item.
Customs Tariff 1902 (No. 14, 1902)............	Item 110, Sub-item b
Customs Tariff 1908 (No. 7, 1908)............	Item 303, Sub-item f
Tariff Proposals introduced into the House of Representatives on 3rd December, 1914	Item 291, Sub-item (L)
Customs Tariff 1921 (No. 25, 1921)............	Item 291, Sub-item (l)
Customs Tariff 1928 (No. 2, 1928)............	Item 291, Sub-item (L), paragraph (2)

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Customs Tariff Validation Act 1930