Commonwealth act

Excise Tariff Validation Act 1951

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

52 of 1951

Collection

act

Plain English Summary

2/10 complexity

This short Act retroactively validates excise duties collected under Excise Tariff Proposals No. 1 and No. 2 announced 26 September 1951, covering charges up to 31 October 1952. It confirms those collections were lawful, preventing refunds or legal challenges by businesses or individuals who paid, and protects the Commonwealth’s revenue by removing any legal doubt about duties taken before formal parliamentary enactment.

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Current sections

Direct links to the current provisions in Excise Tariff Validation Act 1951.

Excise Tariff Validation Act 1951

EXCISE TARIFF VALIDATION.

No. 52 of 1951.

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

[Assented to 11th December, 1951.]

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 1951.

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 October, One thousand nine hundred and fifty-two) pursuant to Excise Tariff Proposals No. 1 or Excise Tariff Proposals No. 2 introduced into the House of Representatives on the twenty-sixth day of September, One thousand nine hundred and fifty-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 1951