Commonwealth act

Customs Tariff Validation Act (No. 2) 1977

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

74 of 1977

Collection

act

Plain English Summary

1/10 complexity

What this law does: This Act makes sure that certain customs duties (taxes on imported goods) collected in 1977 were legally valid, even if the formal paperwork wasn't fully completed at the time of collection.

Why it was needed: Sometimes the government announces changes to import taxes in Parliament before the official tariff schedules are updated. These announcements are called "Customs Tariff Proposals." This law confirms that any duties demanded or collected based on three specific parliamentary announcements made on 27 April 1977, 3 May 1977, and 24 May 1977 are lawful, provided they were collected on or before 31 December 1977.

Who it affects: Primarily the Australian Customs Service and businesses that imported goods during this period. It ensures the government can keep the revenue it collected and protects importers from having those payments challenged as invalid.

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act (No. 2) 1977.

Customs Tariff Validation Act (No. 2) 1977

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CUSTOMS TARIFF VALIDATION ACT (No. 2) 1977

No. 74 of 1977

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 (No. 2) 1977.

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 1977 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:—

27 April 1977

3 May 1977

24 May 1977.

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Source text

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