Commonwealth act

Excise Tariff Validation Act 1917

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

7 of 1917

Collection

act

Plain English Summary

2/10 complexity

What this law does:

This Act fixes a technical legal problem from World War I. Between 1914 and 1917, the Australian government collected excise duties (taxes on goods like alcohol, tobacco, and fuel) based on tariff proposals introduced into Parliament on 3 December 1914.

The problem: There was a legal risk that these tax collections might not be valid because of changes to the House of Representatives—such as elections, dissolution, or the end of a parliamentary term—during the collection period.

The solution: This law declares that all those excise taxes were legally imposed and lawfully collected, regardless of whether the House of Representatives was dissolved or expired when the money was collected. It effectively validates the tax revenue collected during this three-year period.

Who it affects: Primarily the Commonwealth government (securing its revenue) and any businesses or individuals who paid these excise duties between 1914 and 1917.

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Current sections

Direct links to the current provisions in Excise Tariff Validation Act 1917.

Excise Tariff Validation Act 1917

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EXCISE TARIFF VALIDATION.

No. 7 of 1917.

An Act to provide for the Validation of Collections of Duties of Excise under Tariff proposals.

[Assented to 19th March, 1917.]

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

Short title and citation.

1. This Act may be cited as the Excise Tariff Validation Act 1917.

Definition.

2. In this Act “Tariff proposals” means the proposed Duties of Excise introduced into the House of Representatives on the third day of December, One thousand nine hundred and fourteen.

Validation of collections under Tariff proposals.

3. All Duties of Excise demanded or collected (whether before or after the dissolution or expiry of the present House of Representatives) pursuant to the Tariff proposals to which this Act applies 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.