Commonwealth act

Customs Tariff Validation Act 1979

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

82 of 1979

Collection

act

Plain English Summary

2/10 complexity

This Act cures a technical defect by validating customs duties collected in 1979 under specific Tariff Proposals and an April Gazette notice, and any duties demanded or collected up to 31 December 1979.

It reassures importers who paid in good faith and protects public revenue by removing legal uncertainty about those past collections.

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act 1979.

Customs Tariff Validation Act 1979

No. 82 of 1979

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 1979.

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 1979 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:

3 May 1979

22 May 1979

5 June 1979.

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 on 11 April 1979 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.

1 Customs Tariff Validation Act 1979

Customs Tariff Validation Act 1979

No. 82 of 1979

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 1979.

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 1979 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:

3 May 1979

22 May 1979

5 June 1979.

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 on 11 April 1979 shall be deemed to have been lawfully imposed and lawfully demanded or collected.