Commonwealth act

Customs Tariff Validation Act (No. 3) 1974

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

163 of 1974

Collection

act

Plain English Summary

1/10 complexity

This Act retroactively validates customs duties charged under five temporary tariff proposals introduced in late 1974, treating those collections as lawful.

It affects importers who paid those duties on goods imported between September 1974 and 30 June 1975, and prevents legal challenges or refund claims by providing certainty that the tax collections were proper.

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Current sections

Direct links to the current provisions in Customs Tariff Validation Act (No. 3) 1974.

Customs Tariff Validation Act (No. 3) 1974

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CUSTOMS TARIFF VALIDATION ACT (No. 3)

1974

No. 163 of 1974

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

BE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—

Short title.

1. This Act may be cited as the Customs Tariff Validation Act (No. 3) 1974.

Commencement.

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Validation of collections under Customs Tariff Proposals.

3. All duties of Customs demanded or collected (whether before or after the commencement of this Act) on or before 30 June 1975 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: —

25 September 1974

16 October 1974

13 November 1974

14 November 1974

21 November 1974

Source text

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