Commonwealth act

Excise Tariff Validation Act 1943

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

9 of 1943

Collection

act

Plain English Summary

1/10 complexity

This Act makes legal the excise duties (taxes on goods like alcohol, tobacco, and fuel) that were collected by the government between 1942 and 1943 under temporary arrangements.

What it does: During World War II, the government announced changes to excise taxes through "Excise Tariff Proposals" in Parliament rather than waiting for full laws to be passed. This Act retroactively validates (deems lawful) all duties collected under these temporary proposals up until 2 September 1943.

Who it affects:

Businesses and individuals who paid excise duties on goods during this period—the Act prevents them from claiming the collections were illegal
The Commonwealth government—it protects revenue already collected under provisional tax arrangements

Why it matters: Without this legislation, taxpayers could have challenged the legality of duties collected under temporary parliamentary proposals rather than finalized Acts of Parliament. This ensures the government's wartime revenue collection remains valid.

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Current sections

Direct links to the current provisions in Excise Tariff Validation Act 1943.

Excise Tariff Validation Act 1943

EXCISE TARIFF VALIDATION.

No. 9 of 1943.

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

[Assented to 1st March, 1943.]

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 1943.

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 second day of September, One thousand nine hundred and forty-three, pursuant to the Excise Tariff Proposals introduced into the House of Representatives on the fifth day of March, One thousand nine hundred and forty-two, the twenty-fifth day of March, One thousand nine hundred and forty-two, the second day of September, One thousand nine hundred and forty-two, and the twenty-eighth day of January, One thousand nine hundred and forty-three, 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 1943