Commonwealth act

Customs Tariff Validation Act 1941

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

17 of 1941

Collection

act

Plain English Summary

2/10 complexity

This Act retroactively validates customs duties the government collected under tariff proposals between late 1940 and 3 July 1941, even though Parliament had not yet passed formal enabling legislation.

It preserves the revenue already taken and protects importers from legal challenges that those payments were unauthorized, curing the procedural defect without changing who ultimately bore the duties.

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1941.

Customs Tariff Validation Act 1941

CUSTOMS TARIFF VALIDATION.

No. 17 of 1941.

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

[Assented to 7th April, 1941.]

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 1941.

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 or after the commencement of this Act and on or before the third day of July, One thousand nine hundred and forty-one) pursuant to the Customs Tariff Proposals introduced into the House of Representatives on the twenty-first day of November, One thousand nine hundred and forty, and on the eleventh day of December, 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 Proclamations

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 eleventh day of December, 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 third day of July, 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 1941