Commonwealth act

Excise Tariff Validation Act 1954

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

73 of 1954

Collection

act

Plain English Summary

1/10 complexity

This technical Act retrospectively declares lawful all excise duties collected under two 1954 Excise Tariff Proposals (introduced 18 Aug and 28 Oct 1954) up to 30 June 1955. It bars legal challenges to those pre‑legislative collections, protecting government revenue and preventing potential large refunds to taxpayers where parliamentary authorisation was delayed.

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Current sections

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Excise Tariff Validation Act 1954

EXCISE TARIFF VALIDATION.

No. 73 of 1954.

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

[Assented to 12th November, 1954.]

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 1954.

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 thirtieth day of June, One thousand nine hundred and fifty-five) pursuant to—

(a) Excise Tariff Proposals No. 1 introduced into the House of Representatives on the eighteenth day of August, One thousand nine hundred and fifty-four; or

(b) Excise Tariff Proposals No. 2 introduced into the House of Representatives on the twenty-eighth day of October, One thousand nine hundred and fifty-four,

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 1954