Commonwealth act

Excise Tariff Validation Act 1953

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

65 of 1953

Collection

act

Plain English Summary

1/10 complexity

What this law does

This Act fixes a technical legal problem with tax collection.

Normally, the government can only collect taxes that Parliament has officially passed into law. However, sometimes the government starts collecting new taxes immediately after announcing them, while the formal legislation is still being processed through Parliament.

This Act makes those collections legal after the fact. Specifically, it validates excise duties (taxes on Australian-made goods like alcohol, tobacco, and fuel) that were collected between September and December 1953 under a specific tax proposal introduced earlier that year.

Why it matters

Without this law, those tax collections could have been challenged in court as invalid because they were collected before the formal legislation was passed. The Act ensures the revenue was lawfully imposed and lawfully collected, protecting the government's revenue position and providing certainty to businesses that paid the duties.

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Current sections

Direct links to the current provisions in Excise Tariff Validation Act 1953.

Excise Tariff Validation Act 1953

EXCISE TARIFF VALIDATION.

No. 65 of 1953.

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

[Assented to 28th October, 1953.]

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 1953.

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 fifth day of December, One thousand nine hundred and fifty-three) pursuant to Excise Tariff Proposals No. 5 introduced into the House of Representatives on the ninth day of September, One thousand nine hundred and fifty-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 1953