Commonwealth act

Customs Tariff Validation Act 1948

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

24 of 1948

Collection

act

Plain English Summary

1/10 complexity

This Act retroactively validates customs duties charged under temporary tariff proposals introduced to Parliament on 2 June 1948, covering any such duties demanded or collected up to 17 December 1948.

It protects government revenue by removing legal challenges to those collections and affects importers and businesses who paid under the proposed rates during that period.

JSON API

Deep dive

Want the full deep dive?

Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.

Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1948.

Customs Tariff Validation Act 1948

CUSTOMS TARIFF VALIDATION.

No. 24 of 1948.

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

[Assented to 24th June, 1948.]

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 1948.

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 seventeenth day of December, One thousand nine hundred and forty-eight) pursuant to the Customs Tariff Proposals introduced into the House of Representatives on the second day of June, One thousand nine hundred and forty-eight, 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 1948