Commonwealth act

Excise Tariff Validation Act 1979

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

179 of 1979

Collection

act

Plain English Summary

1/10 complexity

This Act makes legal the excise duties (taxes on goods like alcohol, tobacco, and fuel) that were collected under two government announcements made in 1979.

Sometimes the government announces tax changes before Parliament passes the formal law. This happened on 21 August 1979 and 8 November 1979 when "Excise Tariff Proposals" were introduced. Taxes were collected based on these announcements even though the full legislation wasn't yet in place.

This law validates those collections—meaning:

Any excise duties demanded or collected between these announcement dates and 30 June 1980 are deemed legally valid
This applies whether the money was collected before or after this Act became law
It protects the government's revenue position and prevents taxpayers from claiming refunds based on technical legal arguments about the timing of the legislation

It's a housekeeping measure to ensure the tax system operated smoothly while formal excise laws were being processed.

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Current sections

Direct links to the current provisions in Excise Tariff Validation Act 1979.

Excise Tariff Validation Act 1979

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Excise Tariff Validation Act 1979

No. 179 of 1979

An Act to provide for the validation of certain collections of duties of Excise.

BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:

Short title

This Act may be cited as the Excise Tariff Validation Act 1979.

Commencement

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

Validation of collections pursuant to Excise Tariff Proposals

All duties of Excise demanded or collected (whether before or after the commencement of this Act) on or before 30 June 1980 pursuant to Excise Tariff Proposals introduced into the House of Representatives on either of the following dates shall be deemed to have been lawfully imposed and lawfully demanded or collected:

21 August 1979

8 November 1979.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

meta-content-style-type: text/css meta-content-type: application/xhtml+xml; charset=utf-8 meta-generator: Aspose.Words for .NET 20.2

?xml version="1.0" encoding="utf-8" standalone="no"?>

Excise Tariff Validation Act 1979

No. 179 of 1979

An Act to provide for the validation of certain collections of duties of Excise.

BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:

Short title

This Act may be cited as the Excise Tariff Validation Act 1979.

Commencement

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

Validation of collections pursuant to Excise Tariff Proposals

All duties of Excise demanded or collected (whether before or after the commencement of this Act) on or before 30 June 1980 pursuant to Excise Tariff Proposals introduced into the House of Representatives on either of the following dates shall be deemed to have been lawfully imposed and lawfully demanded or collected:

21 August 1979

8 November 1979.