Commonwealth act

Customs Tariff Validation Act 1970

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

104 of 1970

Collection

act

Plain English Summary

1/10 complexity

This short housekeeping Act retrospectively validates customs duties that were demanded or collected under six Customs Tariff proposals introduced between May and October 1970, treating those collections as lawfully imposed even if taken before formal legislation was passed.

It protects the Commonwealth from legal challenges and removes importers’ technical grounds for refunds for duties paid 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 1970.

Customs Tariff Validation Act 1970

Customs Tariff Validation

No. 104 of 1970

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

[Assented to 4 November 1970]

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 1970.

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) on or before the thirtieth day of April, One thousand nine hundred and seventy-one, pursuant to Customs Tariff Proposals introduced into the House of Representatives on any of the following dates shall be deemed to have been lawfully imposed and lawfully demanded or collected:—

22 May, 1970

11 June, 1970

25 August, 1970

16 September, 1970

22 October, 1970

27 October, 1970.

Source text

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

1 Customs Tariff Validation Act 1970