Commonwealth act

Customs Tariff Validation Act 1973

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

58 of 1973

Collection

act

Plain English Summary

1/10 complexity

This short Act acts as a legal backstop, validating customs duties charged under temporary Customs Tariff proposals introduced on specific dates in March and May 1973. It confirms duties demanded or collected up to 31 December 1973 are legally effective even if formal legislation lagged.

It affects importers who paid those duties and government agencies (Australian Border Force, Treasury) by preventing challenges or refund claims for amounts collected in good faith.

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1973.

Customs Tariff Validation Act 1973

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Customs Tariff Validation

Act 1973

No. 58 of 1973

AN ACT

To provide for the Validation of Collections of Duties of Customs under Customs Tariff Proposals.

[Assented to 18 June 1973]

BE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—

Short title.

1. This Act may be cited as the Customs Tariff Validation Act 1973.

Commencement.

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

Validation of collection under Customs Tariff Proposals.

3. All duties of Customs demanded or collected (whether before or after the commencement of this Act) on or before 31st December, 1973, 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:—

7th March, 1973

15th March, 1973

29th March, 1973

3rd May, 1973

22nd May, 1973.

Source text

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