Commonwealth act

Customs Tariff Validation Act 1956

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

88 of 1956

Collection

act

Plain English Summary

2/10 complexity

This law retroactively validates import taxes (customs duties) that the government already collected from businesses between October 1956 and June 1957.

Why this matters: Governments sometimes announce new tariff rates before the formal legislation is fully passed by Parliament. This creates a legal risk—what if someone argues the tax wasn't lawful because the proper Act wasn't finished yet? This statute fixes that problem by declaring that any duties collected under two specific October 1956 proposals were lawful all along, regardless of whether they were paid before or after this validation Act came into force.

Who it affects: Importers who paid duties under the Customs Tariff Proposals No. 8 and Customs Tariff (New Zealand Preference) Proposals No. 1 between the relevant dates.

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1956.

Customs Tariff Validation Act 1956

CUSTOMS TARIFF VALIDATION.

No. 88 of 1956.

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

[Assented to 8th November, 1956.]

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 1956.

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-seven) pursuant to the Customs Tariff Proposals specified in the Schedule to this Act shall be deemed to have been lawfully imposed and lawfully demanded or collected.

THE SCHEDULE. Section 3.

Description of Proposals.	Date of introduction into the House of Representatives.
Customs Tariff Proposals No. 8...........	Thirty-first day of October, 1956
Customs Tariff (New Zealand Preference) Proposals No. 1	Thirty-first day of October, 1956

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Customs Tariff Validation Act 1956