Commonwealth act

Customs Tariff Validation Act 1972

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

51 of 1972

Collection

act

Plain English Summary

2/10 complexity

The Customs Tariff Validation Act 1972 retrospectively confirms that changes to customs import duties, which were already applied before formal parliamentary approval, were legally valid from the start. It affects importers, the Customs authority and anyone who might have challenged or sought refunds for duties charged under those provisional rates.

By validating past tariff actions, the Act removes legal doubt and prevents large-scale refund claims, preserving revenue certainty for government and commercial certainty for traders.

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1972.

Customs Tariff Validation Act 1972

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Customs Tariff Validation

No. 51 of 1972

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

[Assented to 7 June 1972]

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.

1. This Act may be cited as the Customs Tariff Validation Act 1972.

Commencement.

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

Validation of collections under Customs Tariff Proposals.

3. All duties of Customs demanded or collected, whether before or after the commencement of this Act, but on or before the thirtieth day of June, One thousand nine hundred and seventy-two, 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:—

29 February, 1972

2 March, 1972

13 April, 1972

18 May, 1972.

Source text

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