Commonwealth act

Customs Tariff Validation Act 1942

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

36 of 1942

Collection

act

Plain English Summary

1/10 complexity

This Act retroactively legalises customs duties collected under the government’s temporary “Customs Tariff Proposals” between 5 March 1942 and 5 March 1943, including duties that were to begin on dates set by proclamation. It affects importers who paid those duties and shields the government from legal challenges over collections made before the formal laws were enacted.

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1942.

Customs Tariff Validation Act 1942

CUSTOMS TARIFF VALIDATION.

No. 36 of 1942.

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

[Assented to 4th September, 1942.]

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 1942.

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 fifth day of March, One thousand nine hundred and forty-three) pursuant to the Customs Tariff Proposals introduced into the House of Representatives on the fifth day of March, One thousand nine hundred and forty-two, 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 referred to in the last preceding section, 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 fifth day of March, One thousand nine hundred and forty-three, 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 1942