Commonwealth act

Customs Tariff Validation Act 1935

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

19 of 1935

Collection

act

Plain English Summary

1/10 complexity

Customs Tariff Validation Act 1935

This Act retrospectively validates customs duties collected under temporary tariff arrangements in 1934–1935.

What it does

Confirms that any customs duties collected on or before 30 November 1935 under tariff proposals introduced on 6 December 1934 were legally valid
Prevents anyone who paid these duties from claiming they were invalid and demanding refunds

Why this matters Governments sometimes collect customs duties based on "proposals" (temporary announcements of intended tax changes) before Parliament formally passes the permanent legislation. This creates a legal risk that the collections could later be challenged as unlawful. This Act removes that risk for the specific period covering late 1934 and most of 1935, protecting the government's revenue position.

Who is affected

The Commonwealth Treasury (securing revenue already collected)
Importers and businesses who paid customs duties during this period (confirming their payments stand)

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1935.

Customs Tariff Validation Act 1935

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CUSTOMS TARIFF VALIDATION.

No. 19 of 1935.

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

[Assented to 13th April, 1935.]

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 Validation Act 1935.

Validation of collections under Tariff proposals.

2. All duties of Customs demanded or collected, on or before the thirtieth day of November, One thousand nine hundred and thirty-five, pursuant to the Customs Tariff proposals introduced into the House of Representatives on the sixth day of December, One thousand nine hundred and thirty-four, 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.