Commonwealth act

Customs Tariff Validation Act 1940

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

53 of 1940

Collection

act

Plain English Summary

2/10 complexity

This Act cures a legal technicality by declaring customs duties collected between May 1940 and February 1941 under three specific tariff proposals (including those beginning by Governor‑General proclamation) to have been valid. It protects government revenue and stops importers from suing for refunds over duties paid in that period, by retroactively confirming the legality of those collections.

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1940.

Customs Tariff Validation Act 1940

CUSTOMS TARIFF VALIDATION.

No. 53 of 1940.

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

[Assented to 22nd August, 1940.]

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 1940.

Commencement

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

Validation of collections under Customs Tariff Proposals.

All duties of Customs demanded or collected (whether before the dissolution or expiry of the present House of Representatives or at or after that dissolution or expiry and on or before the twenty-first day of February, One thousand nine hundred and forty-one)

pursuant to the Customs Tariff Proposals introduced into the House of Representatives on the second day of May, One thousand nine hundred and forty, on the twenty-second day of May, One thousand nine hundred and forty, and on the twentieth day of August, One thousand nine hundred and forty, shall be deemed to have been lawfully imposed and lawfully demanded or collected.

Imposition of duties of Customs by Proclamation.

Where, in respect of any goods covered by any item or portion of an item in the Customs Tariff Proposals introduced into the House of Representatives on the twenty-second day of May, One thousand nine hundred and forty, it is provided that duties of Customs shall be imposed on and after a date to be fixed by Proclamation, all such duties of Customs demanded or collected on or after the date so fixed and on or before the twenty-first day of February, One thousand nine hundred and forty-one 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.

1 Customs Tariff Validation Act 1940