Commonwealth act

Excise Tariff Validation Act 1957

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

100 of 1957

Collection

act

Plain English Summary

1/10 complexity

This Act makes legally valid the excise taxes (taxes on goods like alcohol, tobacco, and fuel) that were collected under temporary government arrangements between December 1957 and June 1958.

Normally, excise taxes require full parliamentary approval through formal legislation before they can be collected. However, the government sometimes introduces tariff proposals (interim tax arrangements) to change tax rates before the final laws are passed. This Act confirms that any taxes collected under these temporary proposals are lawful—even if they were collected before this validation Act existed.

What it does:

Validates excise duties collected under "Excise Tariff Proposals No. 2" introduced on 4 December 1957
Covers collections made up to 30 June 1958
Operates retroactively (backwards in time) to confirm collections made before the Act was passed were legal
Prevents the government from having to refund taxes that were collected in good faith under the interim system

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Current sections

Direct links to the current provisions in Excise Tariff Validation Act 1957.

Excise Tariff Validation Act 1957

EXCISE TARIFF VALIDATION.

No. 100 of 1957.

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

[Assented to 13th December, 1957.]

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 1957. '

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-eight) pursuant to Excise Tariff Proposals No. 2 introduced into the House of Representatives on the fourth day of December, One thousand nine hundred and fifty-seven, 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 1957