Commonwealth act

Customs Tariff Validation Act 1938

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

42 of 1938

Collection

act

Plain English Summary

1/10 complexity

This Act retroactively validates customs duties charged under temporary tariff proposals introduced 4 May 1938, treating all duties demanded or collected between 4 May 1938 and 4 May 1939 as lawfully imposed. It protects the Commonwealth’s revenue and removes legal risk for businesses that imported goods and paid those disputed duties during that year.

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1938.

Customs Tariff Validation Act 1938

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CUSTOMS TARIFF VALIDATION.

No. 42 of 1938.

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

[Assented to 5th November, 1938.]

BE it enacted by the. King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth ofAustralia, as follows:—

Short title.

1. This Act may be cited as the Customs Tariff Validation Act 1938.

Commencement.

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Validation of collections under Tariff proposals.

3. All duties of Customs demanded or collected on or before the fourth day of May, One thousand nine hundred and thirty-nine, pursuant to the Customs Tariff proposals introduced into the House of Representatives on the fourth day of May, One thousand nine hundred and thirty-eight, 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.