Commonwealth act

Excise Tariff Validation Act 1934

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

25 of 1934

Collection

act

Plain English Summary

1/10 complexity

This Act validates excise duties (taxes on goods like alcohol, tobacco, and fuel) that were collected between August 1934 and February 1935.

What it does

Validates early tax collections: When the government announces new or changed taxes in the budget (called "Excise Tariff Proposals"), collections often begin immediately. However, the formal legislation confirming these taxes may not pass until later. This Act makes those early collections legally valid.
Covers the election period: The validation applies to collections made before, during, or after the dissolution of the House of Representatives (when Parliament ends for an election), provided they were collected by 28 February 1935.

Why it matters Without this Act, revenue collected under the August 1934 budget proposals could be challenged in court as having been collected without legal authority. This ensures the government keeps revenue it has already spent or allocated.

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Current sections

Direct links to the current provisions in Excise Tariff Validation Act 1934.

Excise Tariff Validation Act 1934

EXCISE TARIFF VALIDATION.

No. 25 of 1934.

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

[Assented to 4th August, 1934.]

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.

This Act may be cited as the Excise Tariff Validation Act 1934.

Validation of collections under Tariff proposals.

All duties of Excise demanded or collected (whether before the dissolution or expiry of the present House of Representatives or at or after such dissolution or expiry and on or before the twenty-eighth day of February, One thousand nine hundred and thirty-five) pursuant to the Excise Tariff proposals introduced into the House of Representatives on the first day of August, One thousand nine hundred and thirty-four, 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.

1 Excise Tariff Validation Act 1934