Commonwealth act

Excise Tariff Validation Act 1967

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

46 of 1967

Collection

act

Plain English Summary

2/10 complexity

This Act retroactively validates excise duties the government began collecting after its March 1967 tariff announcements, confirming those interim rates were lawfully taken before Parliament completed permanent legislation.

It chiefly affects the Australian Taxation Office and businesses/manufacturers who paid excise between 16 March and 31 December 1967 by blocking refund claims based on sequencing or technical authorisation issues.

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Current sections

Direct links to the current provisions in Excise Tariff Validation Act 1967.

Excise Tariff Validation Act 1967

Excise Tariff Validation

No. 46 of 1967

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

[Assented to 25 May 1967]

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 1967.

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) on or before the thirty-first day of December, One thousand nine hundred and sixty-seven, pursuant to Excise Tariff Proposals introduced into the House of Representatives on the sixteenth day of March, One thousand nine hundred and sixty-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 1967