Commonwealth act

Excise Tariff Validation Act 1955

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

49 of 1955

Collection

act

Plain English Summary

1/10 complexity

This validation Act retrospectively confirms that excise duties levied under "Excise Tariff Proposals No. 3" between 26 May 1955 and 30 June 1956 were lawfully imposed and collected, even if the final Excise Tariff Act had not yet passed.

It protects Commonwealth revenue and bars businesses from seeking refunds over this technical timing issue.

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Current sections

Direct links to the current provisions in Excise Tariff Validation Act 1955.

Excise Tariff Validation Act 1955

EXCISE TARIFF VALIDATION.

No. 49 of 1955.

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

[Assented, to 3rd November, 1955.]

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 1955.

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-six) pursuant to Excise Tariff Proposals No. 3 introduced into the House of Representatives on the twenty-sixth day of May, One thousand nine hundred and fifty-five, 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 1955