Commonwealth act

Customs Tariff Validation Act 1947

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

7 of 1947

Collection

act

Plain English Summary

1/10 complexity

This Act retroactively validates customs duties collected after proposals were tabled on 14 November 1946, confirming those collections as lawful. It mainly affects importers and businesses who paid duties between November 1946 and May 1947 (preventing refund claims on technical grounds) and protects the Commonwealth’s revenue from legal challenge.

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1947.

Customs Tariff Validation Act 1947

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CUSTOMS TARIFF VALIDATION.

No. 7 of 1947.

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

[Assented to 14th May, 1947.]

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 1947.

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 fourteenth day of November, 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.