Commonwealth act

Excise Tariff Validation Act 1919

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

18 of 1919

Collection

act

Plain English Summary

2/10 complexity

This Act retroactively validates excise duties charged under the temporary tariff proposals of 10 August 1917 and 25 September 1918, declaring those collections lawful even if taken after the parliamentary session ended. It protects Commonwealth revenue and prevents businesses or importers from contesting or reclaiming excise paid under those wartime measures.

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Current sections

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Excise Tariff Validation Act 1919

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EXCISE TARIFF VALIDATION.

No. 18 of 1919.

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

[Assented to 28th October, 1919.]

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.

1. This Act may be cited as the Excise Tariff Validation Act 1919.

Definition.

2. In this Act “Tariff proposals” means the proposed Duties of Excise introduced into the House of Representatives on the following dates, namely:—

10th August, 1917;

25th September, 1918.

Validation of collections under Tariff proposals.

3. All Duties of Excise demanded or collected (whether before or after the termination 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.