Commonwealth act

Excise Tariff Validation Act 1972

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

120 of 1972

Collection

act

Plain English Summary

1/10 complexity

This Act validates excise duties (taxes on goods like alcohol, tobacco, and fuel) that were collected earlier in 1972 under temporary tariff proposals.

What it does:

Backdates legality: Declares that excise taxes collected during a specific period in mid-1972 were lawfully imposed and collected, even though the formal legislation hadn't passed yet.
Protects revenue: Prevents businesses from claiming refunds for taxes paid during this interim period.

Why it matters: When governments announce immediate tax changes, there's often a delay before Parliament passes the formal laws. This Act fixes the technical legal risk that those interim collections might be challenged as invalid. It's a routine housekeeping measure to ensure continuity in tax collection and protect public revenue.

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Current sections

Direct links to the current provisions in Excise Tariff Validation Act 1972.

Excise Tariff Validation Act 1972

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Excise Tariff Validation

No. 120 of 1972

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

[Assented to 2 November 1972]

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.

1. This Act may be cited as the Excise Tariff Validation Act 1972.

Commencement.

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Validation of collections under Excise Tariff Proposals.

3. All duties of Excise demanded or collected before the sixteenth day of August, One thousand nine hundred and seventy-two, pursuant to Excise Tariff Proposals introduced into the House of Representatives on the twenty-fifth day of May, One thousand nine hundred and seventy-two, 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.