Commonwealth act

Customs Tariff Validation Act 1939

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

76 of 1939

Collection

act

Plain English Summary

1/10 complexity

This short Act retroactively validates customs duties the government began collecting after announcing new tariff rates on 6 December 1939. By deeming those collections lawful through 6 June 1940, it removes legal uncertainty, protects Commonwealth revenue, and shields importers and businesses who paid the duties from challenges.

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1939.

Customs Tariff Validation Act 1939

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CUSTOMS TARIFF VALIDATION.

No. 76 of 1939.

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

[Assented to 15th December, 1939.]

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 1939.

Commencement.

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

Validation of collections under Customs Tariff proposals.

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