Commonwealth act

Customs Tariff Validation Act 1976

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

65 of 1976

Collection

act

Plain English Summary

1/10 complexity

This Act makes lawful the customs duties that were collected under six specific temporary tariff arrangements in mid-1976.

What it does:

Validates customs duties collected between April and December 1976 under five specific Customs Tariff Proposals (temporary tariff changes presented to Parliament) introduced on dates ranging from 8 April to 1 June 1976.
Validates duties collected before this Act commenced under a Gazette notice published on 10 May 1976.

Why it matters: Without this law, the customs duties collected under these temporary arrangements might have been open to legal challenge as being unlawfully imposed. This Act acts as a legal 'safety net,' confirming that these particular collections were valid and protecting the government from lawsuits seeking refunds of duty payments.

Who it affects: Primarily the Australian Government (Treasury/Customs) and any businesses or individuals who imported goods and paid customs duties during this specific period under these tariff proposals.

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1976.

Customs Tariff Validation Act 1976

CUSTOMS TARIFF VALIDATION ACT 1976

No. 65 of 1976

An Act to provide for the Validation of certain Collections of Duties of Customs.

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

Short title.

This Act may be cited as the Customs Tariff Validation Act 1976.

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 1976 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: —

8 April 1976
29 April 1976
18 May 1976
27 May 1976
1 June 1976.

Validation of collections pursuant to Gazette Notice.

All duties of Customs demanded or collected, before the commencement of this Act, pursuant to the notice published in the Gazette in accordance with section 273ea of the Customs Act 1901-1975 on 10 May 1976 shall be deemed to have been lawfully imposed and lawfully demanded or collected.

Source text

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

1 Customs Tariff Validation Act 1976