Commonwealth act

Excise Tariff Validation Act 1946

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

48 of 1946

Collection

act

Plain English Summary

1/10 complexity

This Act makes sure that specific excise taxes collected by the government in 1946 are legally valid.

What it does:

In July 1946, the government introduced plans (called "Excise Tariff Proposals") to change taxes on goods like alcohol, tobacco, and fuel.
While waiting for the official Excise Tariff Act to pass Parliament, the government began collecting taxes based on these temporary plans.
This Validation Act confirms that any taxes collected under those July 1946 proposals—whether collected before or after this Act started—are deemed to have been properly imposed and legally collected.

Why it matters: Without this law, taxpayers could potentially challenge the validity of taxes paid during the gap between the proposals being announced and the formal legislation being passed. This Act protects the government's revenue and gives certainty to businesses that paid the duties.

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Current sections

Direct links to the current provisions in Excise Tariff Validation Act 1946.

Excise Tariff Validation Act 1946

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EXCISE TARIFF VALIDATION.

No. 48 of 1946.

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

[Assented to 15th August, 1946.]

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 1946.

Commencement.

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

Validation of collections under Excise Tariff Proposals.

3. All duties of Excise demanded or collected (whether before or after the commencement of this Act) pursuant to the Excise Tariff Proposals introduced into the House of Representatives on the thirty-first day of July, One thousand nine hundred and forty-six, 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.