Commonwealth act

Excise Tariff Validation Act 1952

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

87 of 1952

Collection

act

Plain English Summary

1/10 complexity

This Act retroactively validates excise duties collected under Excise Tariff Proposal No. 3 between 29 May 1952 and 25 September 1952, confirming those charges were lawfully imposed despite being collected before formal legislation. It affects businesses and individuals who paid those duties and the Commonwealth by preventing legal challenges and potential refunds of revenue collected in that period.

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Current sections

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Excise Tariff Validation Act 1952

EXCISE TARIFF VALIDATION.

No. 87 of 1952.

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

[Assented to 6th November, 1952.]

BE it enacted by the Queen’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 1952.

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 twenty-fifth day of September, One thousand nine hundred and fifty-two) pursuant to Excise Tariff Proposals No. 3 introduced into the House of Representatives on the twenty-ninth day of May, One thousand nine hundred and fifty-two, 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 1952