Commonwealth act

Customs Tariff Validation Act 1966

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

1 of 1966

Collection

act

Plain English Summary

1/10 complexity

This Act makes legal the customs duties that were collected on specific dates in late 1965 and early 1966 under proposed new tariff rates.

What it does

Validates customs duties collected on 20 December 1965, 23 December 1965, 24 December 1965, and 13 January 1966
Confirms these collections were lawful even though they were based on proposed (not yet finalised) changes to the customs tariff
Covers duties collected for "the protection of the revenue" — meaning standard import duties, not penalties

Who it affects

Importers who paid customs duties on goods imported during those specific dates
The Australian Customs Service (protecting revenue already collected)

Why it matters Without this law, importers might have challenged their duty bills in court, arguing that the proposed tariff changes weren't legally in force when they paid. This Act removes that risk by backdating legal authority to the collections.

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1966.

Customs Tariff Validation Act 1966

Customs Tariff Validation

No. 1 of 1966

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

[Assented to 21 March, 1966]

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 1966.

Commencement.

This Act shall come into operation on the day on which it receives the Royal Assent.

Validation.

All duties of Customs demanded or collected for the protection of the revenue in relation to a proposed Customs Tariff alteration in respect of which, in pursuance of section 273ea of the Customs Act 1901–1965, the Minister of State for Customs and Excise published notice in the Gazette on any of the following dates shall be deemed to have been lawfully imposed and lawfully demanded or collected:—

20 December, 1965

23 December, 1965

24 December, 1965

13 January, 1966.

Source text

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

1 Customs Tariff Validation Act 1966