Commonwealth act

Customs Tariff Validation Act 1951

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

3 of 1951

Collection

act

Plain English Summary

1/10 complexity

What this law does This Act gives legal backing to import taxes (customs duties) that the government collected between December 1950 and September 1951.

Why it was needed Sometimes the government announces new tax rates on imports before Parliament has passed the full law. This "validation" Act makes sure those collections were legal, even if the formal legislation wasn't finished yet.

Who it affects

The Australian Government — confirming its authority to have collected these duties
Importers who paid duties on goods brought into Australia during this period

The technical details

Covers duties collected under tariff proposals introduced on 7 December 1950
Validates collections made up to 30 September 1951
Works retroactively — it validates collections made before this Act itself became law
Ensures no one can challenge the legality of these specific tax collections

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1951.

Customs Tariff Validation Act 1951

CUSTOMS TARIFF VALIDATION.

No. 3 of 1951.

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

[Assented to 17th March, 1951.]

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 1951.

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 thirtieth day of September, One thousand nine hundred and fifty-one) pursuant to the Customs Tariff Proposals introduced into the House of Representatives on the seventh day of December, One thousand nine hundred and fifty, 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 1951