Commonwealth act

Customs Tariff Validation Act 1954

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

72 of 1954

Collection

act

Plain English Summary

1/10 complexity

This Act cures a technical legal defect by declaring customs duties charged under two tariff announcements of August and October 1954 to have been valid, even if corresponding formal legislation was not yet in force when the money was collected.

It chiefly affects importers who paid those duties between August 1954 and June 1955 and protects the Commonwealth from refund claims for taxes collected in good faith.

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Current sections

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Customs Tariff Validation Act 1954

CUSTOMS TARIFF VALIDATION.

No. 72 of 1954.

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

[Assented to 12th November, 1954.]

BE it enacted by the Queen’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 1954.

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 June, One thousand nine hundred and fifty-five) pursuant to—

(a) Customs Tariff Proposals No. 1 or Customs Tariff (Canadian Preference) Proposals No. 1 introduced into the House of Representatives on the eighteenth day of August, One thousand nine hundred and fifty-four; or

(b) Customs Tariff Proposals No. 2 introduced into the House of Representatives on the twenty-eighth day of October. One thousand nine hundred and fifty-four,

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 1954