Commonwealth act

Customs Tariff Validation Act (No. 2) 1966

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

88 of 1966

Collection

act

Plain English Summary

1/10 complexity

This law makes legal the customs duties that were collected under tariff proposals introduced in late 1966.

What it does When the Australian Government plans to change customs duties (taxes on imported goods), it introduces "Customs Tariff Proposals" in Parliament. Usually, these proposals allow the government to start collecting the new duties immediately, even before the formal legislation is passed.

This Act validates—meaning it confirms as lawful—any customs duties collected under tariff proposals introduced on five specific dates between August and October 1966. It covers duties demanded or collected up until 30 June 1967.

Why it matters Without this law, anyone who paid customs duties based on those 1966 proposals could potentially challenge the payments as unlawful, since the formal tariff legislation may not have been passed yet. This Act prevents such challenges by backdating the legal authority for those specific collections.

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act (No. 2) 1966.

Customs Tariff Validation Act (No. 2) 1966

Customs Tariff Validation (No. 2)

No. 88 of 1966

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

[Assented to 29 October 1966]

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) 1966.

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) on or before the thirtieth day of June, One thousand nine hundred and sixty-seven, 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:—

16 August, 1966

29 September, 1966

11 October, 1966

20 October, 1966

25 October, 1966

Source text

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

1 Customs Tariff Validation Act (No. 2) 1966