Commonwealth act

Customs Tariff Validation Act 1943

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

4 of 1943

Collection

act

Plain English Summary

2/10 complexity

This Act retroactively validates customs duties charged under temporary "Customs Tariff Proposals" and related proclamations introduced in March and September 1942, and collected up to 2 September 1943. It ensures those past collections are lawful, preserving government revenue and preventing importers from seeking refunds on procedural grounds for duties paid during that period.

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1943.

Customs Tariff Validation Act 1943

CUSTOMS TARIFF VALIDATION.

No. 4 of 1943.

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

[Assented to 1st March, 1943.]

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 1943.

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 second day of September, 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, and the second day of September, 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 second day of September, 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 1943