Commonwealth act

Customs Tariff Validation Act (No. 2) 1967

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

99 of 1967

Collection

act

Plain English Summary

1/10 complexity

This Act retroactively legalizes customs duties (import taxes) that were collected between October 1967 and June 1968 based on temporary parliamentary announcements.

In the Australian system, the government sometimes introduces "Customs Tariff Proposals" (temporary tax announcements made in Parliament) before the formal tariff legislation is passed. This creates a legal risk that duties collected under those proposals might later be challenged as unlawful.

This law fixes that by validating any customs duties:

Collected on or before 30 June 1968
Pursuant to proposals introduced on four specific dates in October 1967 (4, 18, 19, and 31 October)

Who it affects: Importers who paid customs duties on goods during this period, and the Australian government (ensuring it can keep the revenue collected).

Why it matters: Without this law, the government might have had to refund customs duties if courts ruled the collections were premature or unlawful.

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act (No. 2) 1967.

Customs Tariff Validation Act (No. 2) 1967

Customs Tariff Validation (No. 2)

No. 99 of 1967

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

[Assented to 9 November 1967]

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) 1967.

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

4 October, 1967

18 October, 1967

19 October, 1967

31 October, 1967.

Source text

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

1 Customs Tariff Validation Act (No. 2) 1967