Commonwealth act

Customs Tariff Validation Act 1974

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

9 of 1974

Collection

act

Plain English Summary

1/10 complexity

This Act gives legal backing to import taxes (customs duties) that were collected under temporary government announcements made in 1973 and 1974.

Normally, taxes on imports must be set by formal legislation passed by Parliament. However, governments sometimes announce new tariff rates through "Customs Tariff Proposals" (temporary measures) while waiting for the formal laws to pass. This Act confirms that duties collected under 10 specific proposals—introduced between 7 March 1973 and 6 March 1974—were legally valid, provided they were demanded or collected by 31 August 1974.

Key points:

It validates duties collected under proposals from specific dates in 1973 and 1974
It excludes one specific proposal: No. 13 of 1973
It operates retrospectively, legalising collections made before this Act became law
This is a routine "housekeeping" measure to prevent legal disputes over whether duties collected during the transition period were lawful

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1974.

Customs Tariff Validation Act 1974

CUSTOMS TARIFF VALIDATION ACT 1974

No. 9 of 1974

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

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

Short title.

This Act may be cited as the Customs Tariff Validation Act 1974.

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 31 August 1974 pursuant to Customs Tariff Proposals introduced into the House of Representatives on any of the following dates, other than Customs Tariff Proposals No. 13 (1973), shall be deemed to have been lawfully imposed and lawfully demanded or collected:-

7 March 1973

15 March 1973

3 May 1973

22 May 1973

21 August 1973

27 September 1973

11 October 1973

25 October 1973

22 November 1973

6 March 1974.

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Source text

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

1 Customs Tariff Validation Act 1974