Commonwealth act

Customs Tariff Validation Act (No. 2) 1953

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

64 of 1953

Collection

act

Plain English Summary

1/10 complexity

This Act gives legal backing to customs duties (taxes on imported goods) that the government collected under temporary rules announced in September 1953.

Why this matters: Normally, the government can only collect duties after Parliament passes a full law. But sometimes the government announces new tariff rates (tax rates on imports) as 'proposals' before the formal legislation is ready. This Act confirms that any duties collected under 'Customs Tariff Proposals No. 8' (announced on 9 September 1953) were legally valid, provided they were collected by 5 December 1953.

Key points:

It covers duties collected between 9 September and 5 December 1953
It applies regardless of whether the money was collected before or after this Act became law
It prevents the government from having to repay money that was collected in good faith under the temporary proposals

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act (No. 2) 1953.

Customs Tariff Validation Act (No. 2) 1953

CUSTOMS TARIFF VALIDATION (No. 2).

No. 64 of 1953.

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

[Assented to 28th October, 1953.]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

This Act may be cited as the Customs Tariff Validation Act (No. 2) 1953.

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 and on or before the fifth day of December, One thousand nine hundred and fifty-three) pursuant to Customs Tariff Proposals No. 8 introduced into the House of Representatives on the ninth day of September, One thousand nine hundred and fifty-three, 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 (No. 2) 1953