Commonwealth act

Excise Tariff Validation Act 1959

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

97 of 1959

Collection

act

Plain English Summary

1/10 complexity

This short technical Act retroactively confirms that excise duties charged under Excise Tariff Proposal No. 5 (introduced 25 Nov 1959) and collected between 25 November 1959 and 30 June 1960 were lawfully imposed. It protects Commonwealth revenue and businesses from refund claims or legal challenges based on the timing of Parliamentary enactment. Its effect is narrow: it validates that specific collection window and proposal only, without changing other tax rates or broader law.

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Current sections

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Excise Tariff Validation Act 1959

EXCISE TARIFF VALIDATION.

No. 97 of 1959.

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

[Assented to 4th December, 1959.]

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 1959.

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 sixty) pursuant to Excise Tariff Proposals No. 5 introduced into the House of Representatives on the twenty-fifth day of November, One thousand nine hundred and fifty-nine, 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 1959