Commonwealth act

Excise Tariff Validation Act 1947

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

9 of 1947

Collection

act

Plain English Summary

1/10 complexity

This Act validates excise duties (taxes on goods such as alcohol, tobacco and fuel) that were collected under temporary tax proposals introduced in November 1946.

What it does:

Validates all excise duties demanded or collected under the Excise Tariff Proposals from 14 November 1946
Deems these collections to have been legally valid, even if they occurred before this Act became law
Covers collections made both before and after the Act commenced

Who it affects:

Businesses and individuals who paid excise duties on goods between November 1946 and May 1947
The Commonwealth government, which retains the revenue collected

Why it matters: Without this law, duties collected under temporary "proposal" rates could be challenged as unlawful. This Act prevents taxpayers from claiming refunds and ensures the government keeps revenue collected in good faith under the interim rates.

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 1947.

Excise Tariff Validation Act 1947

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. 9 of 1947.

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

[Assented to 14th May, 1947.]

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 1947.

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 fourteenth day of November, 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.