Commonwealth act

Excise Tariff Validation Act 1937

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

34 of 1937

Collection

act

Plain English Summary

1/10 complexity

This Act retroactively validates excise duties on goods (eg alcohol, tobacco, fuel) that were demanded or collected between 24 June 1937 and 28 February 1938 under tariff "proposals," treating those collections as lawfully imposed. It stops challenges or refund claims over the gap between announcing new rates and formal passage of the Excise Tariff, protecting Commonwealth revenue and businesses that paid.

JSON API

Deep dive

Want the full deep dive?

Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.

Current sections

Direct links to the current provisions in Excise Tariff Validation Act 1937.

Excise Tariff Validation Act 1937

meta-content-style-type: text/css meta-content-type: application/xhtml+xml; charset=utf-8 meta-generator: Aspose.Words for .NET 20.2

?xml version="1.0" encoding="utf-8" standalone="no"?>

EXCISE TARIFF VALIDATION.

No. 34 of 1937.

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

[Assented to 16th September, 1937.]

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 1937.

Validation of collections under Tariff proposals.

2. All duties of Excise demanded or collected on or before the twenty-eighth day of February, One thousand nine hundred and thirty-eight, pursuant to the Excise Tariff proposals introduced into the House of Representatives on the twenty-fourth day of June, One thousand nine hundred and thirty-seven, 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.