Commonwealth act

Customs Tariff Validation Act 1946

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

47 of 1946

Collection

act

Plain English Summary

1/10 complexity

This Act gives legal backing to import duties that were charged based on temporary tariff changes announced in July 1946.

What it does:

Validates collections: Confirms that any customs duties collected under proposed tariff changes from 31 July 1946 were legally proper, even though the formal laws hadn't passed yet.
Covers past and future: Applies to duties already collected before this Act became law, as well as those collected afterwards.

Why it matters: Governments often announce tax changes immediately but take months to pass formal legislation. This 'validation' protects the government from lawsuits challenging duties collected during that gap period, while giving certainty to businesses that the taxes they paid won't be overturned later.

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1946.

Customs Tariff Validation Act 1946

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CUSTOMS TARIFF VALIDATION.

No. 47 of 1946.

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

[Assented to 15th August, 1946.]

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 1946.

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 (whether before or after the commencement of this Act) pursuant to the Customs Tariff Proposals introduced into the House of Representatives on the thirty-first day of July, One thousand nine hundred and forty-six, 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.