Commonwealth act

Customs Tariff Validation Act 1975

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

78 of 1975

Collection

act

Plain English Summary

1/10 complexity

This Act validates customs duties (taxes on imported goods) that the government already collected in 1974–1975.

The backstory: Parliament usually must approve taxes before they're collected. But sometimes the government announces new tariffs immediately and starts collecting the money while the formal paperwork catches up.

What this law does: It confirms that duties collected under temporary "Customs Tariff Proposals" (announced to the House of Representatives between September 1974 and May 1975) and Gazette Notices were legally valid—even if the full legislation wasn't passed yet when the duties were paid.

Who cares:

The government: Ensures its revenue collection was lawful
Importers: Confirms they cannot claim refunds by arguing the duties were collected too early

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1975.

Customs Tariff Validation Act 1975

CUSTOMS TARIFF VALIDATION ACT 1975

No. 78 of 1975

An Act to provide for the Validation of certain Collections of Duties of Customs in accordance with Customs Tariff Proposals and Gazette Notices.

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 1975.

Commencement.

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

Validation of collections pursuant to Customs Tariff Proposals.

All duties of Customs demanded or collected (whether before or after the commencement of this Act) on or before 31 December 1975 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:—

25 September 1974

16 October 1974

13 November 1974

14 November 1974

21 November 1974

18 February 1975

4 March 1975

17 April 1975

13 May 1975

21 May 1975

27 May 1975

29 May 1975.

Validation of collections pursuant to Gazette Notices.

All duties of Customs demanded or collected, before the commencement of this Act, pursuant to notices published in the Gazette in accordance with section 273ea of the Customs Act 1901-1974 on any of the following dates shall be deemed to have been lawfully imposed and lawfully demanded or collected:—

10 December 1974

16 December 1974

18 December 1974

23 December 1974

7 January 1975

14 January 1975

16 January 1975

24 January 1975

11 March 1975

26 March 1975

29 April 1975

6 May 1975.

Source text

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

1 Customs Tariff Validation Act 1975