Commonwealth act

Customs Tariff Validation Act 1978

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

49 of 1978

Collection

act

Plain English Summary

1/10 complexity

This Act gives legal backing to customs duties that were collected under temporary tariff proposals introduced in Parliament on 24 May 1978.

What it does:

Validates provisional collections: Any customs duties demanded or collected between May and 31 December 1978 under those specific tariff proposals are deemed lawful, even if this Act passed later.
Covers all relevant periods: It applies to duties collected both before and after the Act received Royal Assent, provided they were collected by the end of 1978.

Why it matters: The government often introduces 'tariff proposals' (temporary changes to import taxes) before formal legislation is passed. This Act ensures that money collected under those provisional arrangements was legally collected, protecting government revenue and providing certainty to businesses that paid the duties.

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1978.

Customs Tariff Validation Act 1978

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CUSTOMS TARIFF VALIDATION ACT 1978

No. 49 of 1978

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 1978.

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 1978 pursuant to Customs Tariff Proposals introduced into the House of Representatives on 24 May 1978 shall be deemed to have been lawfully imposed and lawfully demanded or collected.

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Source text

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