Commonwealth act

Customs Tariff Validation Act 1936

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

51 of 1936

Collection

act

Plain English Summary

1/10 complexity

This short law gives legal backing to customs duties that were collected during a specific period in 1936. What it does: It declares that any customs duties collected on or before 7 December 1936—under tariff proposals introduced into Parliament on 22 May 1936—were lawfully imposed and collected. Who it affects: Businesses and importers who paid customs duties between May and December 1936. Why it matters: Governments often announce tax changes as "proposals" before the formal legislation passes. Without this validation, those collections could have been challenged as illegal because they were taken before the law officially existed. This Act retroactively fixes that legal gap, ensuring the revenue collected was legitimate.

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1936.

Customs Tariff Validation Act 1936

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CUSTOMS TARIFF VALIDATION.

No. 51 of 1936.

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

[Assented to 19th November, 1936.]

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 1936.

Validation of collections under Tariff proposals.

2. All duties of Customs demanded or collected, on or before the seventh day of December, One thousand nine hundred and thirty-six, pursuant to the Customs Tariff proposals introduced into the House of Representatives on the twenty-second day of May, One thousand nine hundred and thirty-six, 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.