Commonwealth act

Excise Tariff Validation Act 1940

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

58 of 1940

Collection

act

Plain English Summary

2/10 complexity

This Act retroactively validates excise duties the government collected after announcing proposed rate changes on 2 May and 20 August 1940 but before the new laws were passed, covering collections up to 21 February 1941. It resolves a constitutional technicality, protecting government revenue and preventing taxpayers from claiming refunds for taxes taken before formal parliamentary authorisation.

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Current sections

Direct links to the current provisions in Excise Tariff Validation Act 1940.

Excise Tariff Validation Act 1940

EXCISE TARIFF VALIDATION.

No. 58 of 1940.

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

[Assented to 22nd August, 1940.]

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 1940.

Commencement.

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

Validation of collections under Excise 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 that dissolution or expiry and on or before the twenty-first day of February, One thousand nine hundred and forty-one) pursuant to the Excise Tariff proposals introduced into the House of Representatives on the second day of May, One thousand nine hundred and forty, and the twentieth day of August, One thousand nine hundred and forty, 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 1940