Commonwealth act

Excise Tariff Validation Act 1941

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

47 of 1941

Collection

act

Plain English Summary

2/10 complexity

This short wartime law retrospectively validates excise duties collected under four Tariff Proposals between late 1940 and 1941, treating those collections as if properly authorised by statute. It affects businesses and individuals who paid those duties (preventing claims refunds or challenges) and gives the Commonwealth legal certainty over revenue taken during the emergency period.

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Current sections

Direct links to the current provisions in Excise Tariff Validation Act 1941.

Excise Tariff Validation Act 1941

EXCISE TARIFF VALIDATION.

No. 47 of 1941.

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

[Assented to 25th November, 1941.]

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 1941.

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 or after the commencement of this Act and on or before the thirty-first day of March, One thousand nine hundred and forty-two) pursuant to the Excise Tariff Proposals introduced into the House of Representatives on the twenty-first day of November, One thousand nine hundred and forty, the eleventh day of December, One thousand nine hundred and forty, the second day of July, One thousand nine hundred and forty-one, and the twenty-ninth day of October, One thousand nine hundred and forty-one, 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 1941